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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 j#~Jxv%n  
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  1.audit   审计 cWGDee(  
  2.attestation   鉴证 `s ' #   
  3.credibility   可信赖程度 =&0wr6  
  4.audit of financial statements 财务报表审计 <D&)OxEn\  
  5.agreed-upon procedures 执行商定程序 YI-O{U  
  6.high levels of assurance 高水平保证 TvNY:m6.%  
  7.compilation 编制  p2J|Hl|  
  8.reliability 可靠性 6+V\t+aug  
  9.relevance 相关性 cw&Hgjj2  
  10.professional skepticism 职业谨慎 /MB{Pmk$R  
  11.objectivity 客观性 =Cv/Y%DN  
  12. professional competence 专业胜任能力 ,<<4*  
  13.Senior/CPA-in-charge 项目经理 \ 6EKgC1  
  14.audit engagement letter 业务约定书 2,vB'CAI  
  15.recurring audit 连续审计 t:JI!DR  
  16.the client 委托人 q'oMAMf}  
  17.change CPA 更换注册会计 VKm!Ri$  
  18.the existing CPA 现任注册会计师 ?6c-7QV  
  19.the successor CPA 后任注册会计师 ODc9r }  
  20.the preceding CPA前任注册会计师 =.|J!x  
  21.issue the audit report 出具审计报告 (3[z%@I  
  22.expert 专家 b,P]9$Ut  
  23.the board of directors 董事会 ;v17K  
  24.knowledge of the entity‘ s business 了解被审计单位情况 '`Bm'Dd  
  25.assess material misstatement risks评估重大错报风险 T9 <2A1  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 wOQ# N++C  
  27.a general knowledge of —— 初步了解―――的情况 4> ^K:/y  
  28.a more knowledge of—— 进一步了解的情况 ]maYUKqv}'  
  29.the prior year‘s working papers 以前年度工作底稿 ^ yh'lh/  
  30.minutes of meeting 会议纪要 zPEg  
  31.business risks 经营风险 PqNFyQkl  
  32.appropriateness 适当性 Z'^U ad6  
  33.accounting estimate 会计估计 R  j~  
  34.management representations 管理层声明 RWgDD;&_[a  
  35.going concern assumption 持续经营假设 oIGrA-T}  
  36.audit plan 审计计划 V&soN:HS  
  37.significant audit areas 重点审计领域 H?}[r)|(3i  
  38.error 错误 2=-utN@Z  
  39.fraud舞弊 x?x`oirh  
  40.modified or additional procedures 修改或追加审计程序 " +KJop  
  41.misappropriation of assets 侵占资产 l ?Y_~Wuw  
  42.transactions without substance 虚假交易 oHM ]  
  43.unusual pressures 异常压力 *BD=O@  
  44.the suspected noncompliance 涉嫌存在违法行为 yix'rA-T  
  45.materialiy 重要性 9 7%0;a8  
  46.exceed the materiality level 超过重要性水平 rQ4*k'lA:  
  47.approach the materiality level 接近重要性水平 dAP|:&y@  
  48.an acceptably low level 可接受水平 s6 ( z  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~mV"i7VX  
  50.misstatements or omissions 错报或漏报 +u@aJ_^  
  51.aggregate 总计 YL jHt\  
  52.subsequent events 期后事项 U,/6;}  
  53.adjust the financial statements 调整财务报表  gB\T[RV  
  54.perform additional audit procedures 实施追加的审计程序 ggt DN{t  
  55.audit risk 审计风险 h :Xz UxL\  
  56.detection risk 检查风险 d#:3be{|&q  
  57.inappropriate audit opinion 不适当的审计意见 h9$ Fx  
  58.material misstatement 重大的错报 ?%R w(E  
  59.tolerable misstatement 可容忍错报 4vK8kkW1  
  60.the acceptable level of detection risk 可接受的检查风险 #5sD{:f`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 k<w(i k1bi  
  62.simall business 小规模企业 *IlaM'[*  
  63.accounting system 会计系统 {P8[X@Lu  
  64.test of control 控制测试 Gy1xG.yM~  
  65.walk-through test 穿行测试 ?!w^`D0}o  
  66.communication 沟通 tC8(XMVx  
  67.flow chart 流程图 Gx?+9C V  
  68.reperformance of internal control 重新执行 !DjvsG1x  
  69.audit evidence 审计证据 iK;dU 2h  
  70.substantive procedures 实质性程序 va/m ~k|i  
  71.assertions 认定 (VyNvB  
  72.esistence 存在 J MX6yV  
  73.occurrence 发生 < (RC|?  
  74.completeness 完整性 "_L?2ta  
  75.rights and obligations 权利和义务 g1(Xg.  
  76.valuation and allocation 计价和分摊 ArLvz5WV  
  77.cutoff 截止 "Z,q?Fc  
  78.accuracy 准确性 hlvt$Jwq  
  79.classification 分类 Xog/O i  
  80.inspection 检查 7 RU}FE  
  81.supervision of counting 监盘 g*\/N,"z  
  82.observation 观察 lM\LN^f5*  
  83.confirmation 函证 |6biq8|$3V  
  84.computation 计算 > 1L=,M  
  85.analytical procedures 分析程序 '2J0>Bla  
  86.vouch 核对 ?tf&pgo  
  87.trace 追查 "re-@Baw  
  88.audit sampling 审计抽样 y-?>*fN o  
  89.error 误差 ,Y_{L|:w  
  90.expected error 预期误差 u]C`6)>  
  91.population 总体 1 Wg-x0R  
  92.sampling risk 抽样风险 Qz<d~ N  
  93.non- sampling risk 非抽样风险 U IJx*  
  94.sampling unit 抽样单位 K5 3MMH[q#  
  95.statistical sampling 统计抽样 <dA8 '7^  
  96.tolerable error 可容忍误差 Tm+;0  
  97.the risk of under reliance 信赖不足风险 &0N<ofYX  
  98.the risk of over reliance 信赖过度风险 !.-tW7   
  99.the risk of incorrect rejection 误拒风险 7&}P{<}o^  
  100. the risk of incorrect acceptance 误受风险 78#!Q.##  
  101.working trial balance 试算平衡表 =1/NFlt8  
  102.index and cross-referencing 索引和交叉索引 jdut4 nFc  
  103.cash receipt 现金收入 &Y|Xd4:  
  104.cash disbursement 现金支出 R U"/2i  
  105.bank statement 银行对账单 ]*"s\ix  
  106.bank reconciliation 银行存款余额调节表 z,;;=V6 j  
  107.balance sheet date 资产负债表日 \jW)Xy  
  108.net realizable value 可变现净值 ZU'!iU|8  
  109.storeroom 仓库 zbw7U'jk  
  110.sale invoice 销售发票 =Cf ]  
  111.price list 价目表 iCG`3(xL  
  112.positive confirmation request 积极式询证函 khd5 Cf[   
  113.negative confirmation request 消极式询证函 ";3*?/uM  
  114.purchase requisition 请购单 Q}%tt=KD  
  115.receiving report 验收报告 ; ~ 4k7Uz  
  116.gross margin 毛利 s}x>J8hK  
  117.manufacturing overhead 制造费用 >.9eBz@  
  118.material requisition 领料单 Ry;$^.7%  
  119.inventory-taking 存货盘点 Aw ^yH+ae  
  120.bond certificate 债券 (ClhbfzD  
  121.stock certificate 股票 Bl.u=I:Y4  
  122.audit report 审计报告 U )jUq_LX  
  123.entity 被审计单位 pck>;V  
  124.addressee of the audit report 审计报告的收件人 M.%shrJ/  
  125.unqualified opinion 无保留意见 wJ"ev.A)  
  126.qualified opinion 保留意见  I?Y d   
  127.disclaimer of opinion 无法表示意见 'E]A.3-Mt  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   w*LbH]l<-  
  A (2)absorbed overhead 已吸收制造费用 tn<6:@T  
  A (3)absorption costing 吸收成本计算 e29y7:)c=  
  A (4)account 账户,报表   wvc>0?t'  
  A (5)accounting postulate 会计假设   i S p  
  A (6)accounting series release 会计公告文件   <HoAj"xf  
  A (7)accounting valuation 会计计价   gy_$#e  
  A (8)account sale 承销清单 "ORzWnE4U  
  A (9)accountability concept 经营责任概念   V% axeqs  
  A (10)accountancy 会计职业   9/TY\?U  
  A (11)accountant 会计师   M=!i>(yG  
  A (12)accounting 会计   Z[#IfbYt  
  A (13)agency cost 代理成本   W?,$!]0  
  A (14)accounting bases 会计基础   66:ALFwd7  
  A (15)accounting manual 会计手册   iLq#\8t^  
  A (16)accounting period 会计期间   Q |hm1q  
  A (17)accounting policies 会计方针   (i`(>I.(/  
  A (18)accounting rate of return 会计报酬率   L/r{xS   
  A (19)accounting reference date 会计参照日   >q( 5ir  
  A (20)accounting reference period 会计参照期间   hY;_/!_  
  A (21)accrual concept 应计概念   \ElX~$fS  
  A (22)accrual expenses 应计费用   mBl7{w;Iv  
  A (23)acid test ration 速动比率(酸性测试比率)   1 p\Ak  
  A (24)acquisition 购置   uDG+SdyN@  
  A (25)acquisition accounting 收购会计   ijZ>:B2:  
  A (26)activity based accounting 作业基础成本计算   ey1Z/|  
  A (27)adjusting events 调整事项   Z!\@%`0$  
  A (28)administrative expenses 行政管理费   }5gr5g\OtP  
  A (29)advice note 发货通知   w=J4zkWk  
  A (30)amortization 摊销   /8eW@IO.F  
  A (31)analytical review 分析性检查   jMU9{Si  
  A (32)annual equivalent cost 年度等量成本法   HhSjR%6HY;  
  A (33)annual report and accounts 年度报告和报表   1bRL"{m^)-  
  A (34)appraisal cost 检验成本   ,b' 4CF  
  A (35)appropriation account 盈余分配账户   l]5%  
  A (36)articles of association 公司章程细则   kL7^$  
  A (37)assets 资产   1r4,XSk  
  A (38)assets cover 资产保障   +WF.wP?y  
  A (39)asset value per share 每股资产价值   km>o7V&4G  
  A (40)associated company 联营公司   Pz473d  
  A (41)attainable standard 可达标准   0n5UKtB  
a-PGW2G  
 A (42)attributable profit 可归属利润   Es;;t83p  
  A (43)audit 审计   .hN3`>*V  
  A (44)audit report 审计报告   1%eLs=u?  
  A (45)auditing standards 审计准则   `"Dy%&U  
  A (46)authorized share capital 额定股本   S}gD,7@  
  A (47)available hours 可用小时   ,L%p  
  A (48)avoidable costs 可避免成本 (!n-Age  
  B (49)back-to-back loan 易币贷款   N$Hqa^!'T  
  B (50)backflush accounting 倒退成本计算   1g i}H)  
  B (51)bad debts 坏帐   raQYn?[  
  B (52)bad debts ratio 坏帐比率   >eo8  
  B (53)bank charges 银行手续费   Ekf 2NT  
  B (54)bank overdraft 银行透支   4A~)b"j5  
  B (55)bank reconciliation 银行存款调节表   ~ &~C#yjg1  
  B (56)bank statement 银行对账单   Yq;&F0paK  
  B (57)bankruptcy 破产   {Gkn_h-^  
  B (58)basis of apportionment 分摊基础   Ihef$,  
  B (59)batch 批量   E& ]_U$  
  B (60)batch costing 分批成本计算   6D^%'[4t  
  B (61)beta factor B(市场)风险因素   n\~yX<;X3  
  B (62)bill 账单   s5.k|!K  
  B (63)bill of exchange 汇票   XI g|G}i.  
  B (64)bill of landing 提单   ;U7t  
  B (65)bill of materials 用料预计单   ~~dfpW_"  
  B (66)bill payable 应付票据   yS"0/Rm}  
  B (67)bill receivable 应收票据   mh8nlB  
  B (68)bin card 存货记录卡   APuu_!ez1  
  B (69)bonus 红利   *2:Yf7rvI+  
  B (70)book-keeping 薄记   Na;t#,  
  B (71)Boston classification 波士顿分类   ^V,@=QL3U  
  B (72)breakeven chart 保本图   ST4(|K  
  B (73)breakeven point 保本点   },3R%?8 9%  
  B (74)breaking-down time 复位时间   UJs?9]x>  
  B (75)budget 预算   "GBUQ}  
  B (76)budget center 预算中心   ~$ WQ"~z  
  B (77)budget cost allowance 预算成本折让   QQ|9>QP  
  B (78)budget manual 预算手册   I)uASfT$  
  B (79)budget period 预算期间   _Fvsi3d/  
  B (80)budgetary control 预算控制   %>]#vQ|  
  B (81)budgeted capacity 预算生产能力   % NwoU%q  
  B (82)burden 制造费用   sp,(&Y]US  
  B (83)business center 经营中心   P#9-bYNU  
  B (84)business entity 营业个体   WFks|D:sB  
  B (85)business unit 经营单位   Ua!Odju*w  
 B (86)buy-out management 管理性购买产权   ?/L1tX)  
  B (87)by-product 副产品 dK7 ^  
  C (88)called-up share capital 催缴股本   3?6Ber y=  
  C (89)capacity 生产能力   h@/>?Va  
  C (90)capacity ratios 生产能力比率   !j'guT&9]  
  C (91)capital 资本   ,DQ >&_DK  
  C (92)capital assets pricing model资本资产计价模式   Jz2 q\42q  
  C (93)capital commitment 承诺资本   {kv4g\a;  
  C (94)capital employed 已运用的资本   1 pYsjo~  
  C (95)capital expenditure 资本支出   PE +qYCpP9  
  C (96)capital expenditureauthorization 资本支出核准   a\|X^%2g  
  C (97)capital expenditure control 资本支出控制    pe|\'<>i  
  C (98)capital expenditure proposal资本支出申请   {)GQ V`y  
  C (99)capital funding planning 资本基金筹集计划   ; W =by2x*  
  C (100)capital gain 资本收益   @~Rk^/0  
  C (101)capital investment appraisal资本投资评估   Kjvs@~6t  
  C (102)capital maintenance 资本保全   0honHP  
  C (103)capital resource planning 资本资源计划   T&e%/  
  C (104)capital surplus 资本盈余   i@%L_[MtA  
  C (105)capital turnover 资本周转率   (jt*u (C&Y  
  C (106)card 记录卡   U@MOvW)  
  C (107)cash 现金   7YSuB9{M  
  C (108)cash account 现金账户   )z|_*||WU^  
  C (109)cash book 现金账薄   7jD@Gp`" 3  
  C (110)cash cow 金牛产品   ~9]Vy (L  
  C (111)cash flow 现金流量   o<Ke3?J\  
  C (112)cash discounted 现金贴现   W'8J<VBD  
  C (113)cash flow budget 现金流量预算   f2 VpeJ<p  
  C (114)cash flow statement 现金流量表   ^O?l9(=/u  
  C (115)cash ledger 现金分类账   ` C/fF_YA  
  C (116)cash limit 现金限额   UeC 81*XZ  
  C (117)CCA 现时成本会计   6YB-}>?  
  C (118)center 中心   4_Tb)?L+:  
  C (119)changeover time 变更时间   Gf!t< =T   
  C (120)chartered entity 特许经济个体   _y.mpX&  
  C (121)cheque 支票   1"N/ZKF-x  
  C (122)cheque register 支票登记薄   %YsRm%q  
  C (123)coin analysis 零钱分类   4h[2C6 \+`  
  C (124)classification 分类   k{!iDZr&f,  
  C (125)clock card 工时卡   iFXUKGiV  
  C (126)code 代码   =2Pz$q*ub  
  C (127)commitment accounting 承诺确认会计   :ga 9Db9P  
  C (128)common cost 共同成本   N2M?5fF  
  C (129)company limited byguarantee 有限担保责任公司   pvK \fSr  
C (130)company limited shares 股份有限公司   ](idf(j  
  C (131)competitive position 竞争能力状况   \Or]5ogT'  
  C (132)concept 概念   aA!@;rR<yU  
  C (133)conglomerate 跨行业企业   C8O7i[uc  
  C (134)consistency concept 一致性概念   gogl[gHO  
  C (135)consolidated accounts 合并报表   !^rITiy  
  C (136)consolidation accounting 合并会计   sf=%l10Fk#  
  C (137)consortium 财团   ,=x.aX Spz  
  C (138)contingency plan 应急计划   %> oT7|x  
  C (139)contingent liabilities 或有负债   O p!  
  C (140)continuous operation 连续生产   =+kvL2nx-  
  C (141)contra 抵消   pO@k@JZ  
  C (142)contract cost 合同成本   / i\uwa,  
  C (143)contract costing 合同成本计算   6T5A31 Q  
  C (144)contribution 贡献毛益   +sV#Z,  
  C (145)contribution centre 贡献中心   il 8A&`%  
  C (146)contribution chart 贡献图   IX > j8z[  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   1D#T+t`[  
  C (148)contribution to salesration 贡献毛益对销售比率   LL6ON }  
  C (149)control 控制   6ba2^3GH  
  C (150)control account 控制帐户   Il tg0`  
  C (151)control limits 控制限度   F5om-tzy  
  C (152)controllability concept 可控制概念   :d:|7hlNQ  
  C (153)controllable cost 可控制成本   &z 1|  
  C (154)conversion cost 加工成本   N P0H gd  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;RTrRh0v  
  C (156)corporate appraisal 公司评估   !rN#PF>  
  C (157)corporate planning 公司计划   _AsHw  
  C (158)corporate social reporting 公司社会报告   v{\n^|=])  
  C (159)corporation 股份公司   bRY4yT  
  C (160)cost 成本   C_g"omw40  
  C (161)cost account 成本帐户   +)''l  
  C (162)cost accounting 成本会计   'IqK M  
  C (163)cost accounting manual 成本手册   A$$R_3ne  
  C (164)cost accounts calendar 成本报表的日历时间   3z{5c   
  C (165)cost adjustment 成本调整   8kn]_6:3i  
  C (166)cost allocation 成本分配   ~ L i%  
  C (167)cost apportionment 成本分摊   6O[wVaC1u  
  C (168)cost attribution 成本归属   ~L Bq5a  
  C (169)cost audit 成本审计   {R6Zwjs  
  C (170)cost behaviour 成本性态   , L AJ  
  C (171)cost benefit analysis 成本效益分析   (,)va k&t  
  C (172)cost center 成本中心   _sCJ3ZJ  
  C (173)cost driver 成本动因
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