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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 l)jP!k   
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  1.audit   审计 H`q[!5~8  
  2.attestation   鉴证 JlRNJ#h>  
  3.credibility   可信赖程度 gCVOm-*:  
  4.audit of financial statements 财务报表审计 o^ow v(  
  5.agreed-upon procedures 执行商定程序 wHx_lsY;   
  6.high levels of assurance 高水平保证 zq? xY`E  
  7.compilation 编制 a gL@A  
  8.reliability 可靠性 %hH> %  
  9.relevance 相关性 [[';Hi^  
  10.professional skepticism 职业谨慎 /Q:mUd  
  11.objectivity 客观性 Vr %ef:uVV  
  12. professional competence 专业胜任能力 NB.'>Sar  
  13.Senior/CPA-in-charge 项目经理 q68m*1?y  
  14.audit engagement letter 业务约定书 * y wr_9  
  15.recurring audit 连续审计 d1 kE)R  
  16.the client 委托人 3QdCu<eBZ  
  17.change CPA 更换注册会计 Q+QD ,  
  18.the existing CPA 现任注册会计师 1O,8=,K2a  
  19.the successor CPA 后任注册会计师 2hryY  
  20.the preceding CPA前任注册会计师 o Qo5y_o~  
  21.issue the audit report 出具审计报告 pNmWBp|ER  
  22.expert 专家 #Oq.}x?i  
  23.the board of directors 董事会 SdnO#J}{  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `}bvbvmA  
  25.assess material misstatement risks评估重大错报风险 D$NpyF.87  
  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 _bgv +/  
  27.a general knowledge of —— 初步了解―――的情况 ~0?B  
  28.a more knowledge of—— 进一步了解的情况 88?O4)c  
  29.the prior year‘s working papers 以前年度工作底稿 JB.U&  
  30.minutes of meeting 会议纪要 F>X<=YO0  
  31.business risks 经营风险 qTMY]=(  
  32.appropriateness 适当性 ?*7Mn`  
  33.accounting estimate 会计估计 iY&I?o!Ch  
  34.management representations 管理层声明 fWi/mK3c  
  35.going concern assumption 持续经营假设 SN\c 2^#  
  36.audit plan 审计计划 yg~@} _C2_  
  37.significant audit areas 重点审计领域 v#X#F9C  
  38.error 错误 QH,(iX6RY  
  39.fraud舞弊 9zIqSjos"  
  40.modified or additional procedures 修改或追加审计程序 *BF[thB:a  
  41.misappropriation of assets 侵占资产 b&LAk-}[  
  42.transactions without substance 虚假交易 Qj(ppep\U"  
  43.unusual pressures 异常压力 T"g k^.  
  44.the suspected noncompliance 涉嫌存在违法行为 HXZ,"S  
  45.materialiy 重要性 :rjfAe=s  
  46.exceed the materiality level 超过重要性水平 yq^Ma  
  47.approach the materiality level 接近重要性水平 [8[<4~{  
  48.an acceptably low level 可接受水平 @_#\qGY  
  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 ?~yJ7~3TS<  
  50.misstatements or omissions 错报或漏报 MPw?HpM  
  51.aggregate 总计 jcBZ#|B7;  
  52.subsequent events 期后事项 '!,(G3  
  53.adjust the financial statements 调整财务报表 've[Mx  
  54.perform additional audit procedures 实施追加的审计程序 D&~%w!  
  55.audit risk 审计风险 |')PQ  
  56.detection risk 检查风险 ~#}T|  
  57.inappropriate audit opinion 不适当的审计意见 !7MRHI/0C  
  58.material misstatement 重大的错报 'V&Uh]>  
  59.tolerable misstatement 可容忍错报 DZ`m{l3H  
  60.the acceptable level of detection risk 可接受的检查风险 }@tgc?C D  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 X|ZAC!J5>  
  62.simall business 小规模企业 =]/<Kd}A.  
  63.accounting system 会计系统 /4+(eI7  
  64.test of control 控制测试 #k`gm)|  
  65.walk-through test 穿行测试 W}MN-0  
  66.communication 沟通 _5x]BH6f  
  67.flow chart 流程图 Qh -:P`CN  
  68.reperformance of internal control 重新执行 9 Qa_3+.B  
  69.audit evidence 审计证据 ;YW@ 3F-h  
  70.substantive procedures 实质性程序 K{"hf:k  
  71.assertions 认定 )4c?BCgy  
  72.esistence 存在 Qf}.=(  
  73.occurrence 发生 [ K'gvLt1  
  74.completeness 完整性 N3@[95  
  75.rights and obligations 权利和义务 J.M&Vj:  
  76.valuation and allocation 计价和分摊 G43r85LO  
  77.cutoff 截止 ['sNk[-C  
  78.accuracy 准确性 P t/]Z<VL  
  79.classification 分类 n^O!93a  
  80.inspection 检查 FoH1O+e  
  81.supervision of counting 监盘 < *;GJ{  
  82.observation 观察  Y#~A":A  
  83.confirmation 函证 nbf/WOCk  
  84.computation 计算 8"ZS|^#  
  85.analytical procedures 分析程序 ?2dI8bG  
  86.vouch 核对 JPng !tvR  
  87.trace 追查 nb<oo:^  
  88.audit sampling 审计抽样 ?h%Jb^#9  
  89.error 误差 y)CvlI  
  90.expected error 预期误差 "d0=uHd5\  
  91.population 总体 ar}-~~h 5  
  92.sampling risk 抽样风险 k,k>w #&  
  93.non- sampling risk 非抽样风险 P*~ vWYH9  
  94.sampling unit 抽样单位 *L$_80  
  95.statistical sampling 统计抽样 /sT?p=[.  
  96.tolerable error 可容忍误差 [(5.?  
  97.the risk of under reliance 信赖不足风险 0< vJ*z|_  
  98.the risk of over reliance 信赖过度风险 v~x4Y,m%  
  99.the risk of incorrect rejection 误拒风险 [w|Klq5  
  100. the risk of incorrect acceptance 误受风险 %DXBl:!Y`  
  101.working trial balance 试算平衡表 c"Vp5lo0  
  102.index and cross-referencing 索引和交叉索引 J@6j^U  
  103.cash receipt 现金收入 vgD+Y   
  104.cash disbursement 现金支出 OWT%XUW=  
  105.bank statement 银行对账单 {B4qeG5  
  106.bank reconciliation 银行存款余额调节表 fi%i 2Wy  
  107.balance sheet date 资产负债表日 gBc s  
  108.net realizable value 可变现净值 F@f4-NR>  
  109.storeroom 仓库 6kdbbGO-  
  110.sale invoice 销售发票 s- PS]l@  
  111.price list 价目表 S)j( %g  
  112.positive confirmation request 积极式询证函 Y7r;}^+WY  
  113.negative confirmation request 消极式询证函 AD?XJ3  
  114.purchase requisition 请购单 f pq|mY  
  115.receiving report 验收报告 %]DA4W  
  116.gross margin 毛利 LSJ.pBl\X  
  117.manufacturing overhead 制造费用 P~=yTW  
  118.material requisition 领料单 :W1?t*z:[  
  119.inventory-taking 存货盘点 4Yi kC  
  120.bond certificate 债券 *URT-+'  
  121.stock certificate 股票 m:[I$b6AY  
  122.audit report 审计报告 :=ek~s.UV  
  123.entity 被审计单位 '6& o:t  
  124.addressee of the audit report 审计报告的收件人 >$L7J=Em  
  125.unqualified opinion 无保留意见 1(IZ,*i  
  126.qualified opinion 保留意见 L8Tm8)  
  127.disclaimer of opinion 无法表示意见 Q+9:]Bt  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   d-+jb<C&  
  A (2)absorbed overhead 已吸收制造费用 ~h ;   
  A (3)absorption costing 吸收成本计算 -kMw[Y  
  A (4)account 账户,报表   "IT7.!=@9  
  A (5)accounting postulate 会计假设   72Y 6gcg  
  A (6)accounting series release 会计公告文件   *?HGi>]\ |  
  A (7)accounting valuation 会计计价   {>msE }L  
  A (8)account sale 承销清单 !uW*~u  
  A (9)accountability concept 经营责任概念   eDZ8F^0  
  A (10)accountancy 会计职业   kF~(B]W(  
  A (11)accountant 会计师   Dn 0L%?_   
  A (12)accounting 会计   J*$%d1  
  A (13)agency cost 代理成本   0ck3II  
  A (14)accounting bases 会计基础   W wPzm?30  
  A (15)accounting manual 会计手册   /u4RZ|&as  
  A (16)accounting period 会计期间   `7: uc@  
  A (17)accounting policies 会计方针    7N[".V]c  
  A (18)accounting rate of return 会计报酬率   L4m Vk  
  A (19)accounting reference date 会计参照日   xS/W}-dPv  
  A (20)accounting reference period 会计参照期间   s~A-qG>  
  A (21)accrual concept 应计概念   208^Yu  
  A (22)accrual expenses 应计费用   U,EoCAm>  
  A (23)acid test ration 速动比率(酸性测试比率)   {&IB[Y6  
  A (24)acquisition 购置   #[{{&sN  
  A (25)acquisition accounting 收购会计   QTi@yT:  
  A (26)activity based accounting 作业基础成本计算   +yWD>PY(  
  A (27)adjusting events 调整事项   e,e(t7c?d  
  A (28)administrative expenses 行政管理费   rtJER?A  
  A (29)advice note 发货通知   },l i'r#p  
  A (30)amortization 摊销   B=a+cT  
  A (31)analytical review 分析性检查   lTMY|{9  
  A (32)annual equivalent cost 年度等量成本法   v-3VzAd=*&  
  A (33)annual report and accounts 年度报告和报表   .s*N1 U?h  
  A (34)appraisal cost 检验成本   ?o;ip  
  A (35)appropriation account 盈余分配账户   [:cD  
  A (36)articles of association 公司章程细则   znsQ/[  
  A (37)assets 资产   %%s)D4sW  
  A (38)assets cover 资产保障   h2Nt@  
  A (39)asset value per share 每股资产价值   y%i9 b&gDd  
  A (40)associated company 联营公司   `z (o01y  
  A (41)attainable standard 可达标准   W<X3!zuKSg  
iv~R4;;)  
 A (42)attributable profit 可归属利润   j*?8w(!  
  A (43)audit 审计   T:@6(_Z  
  A (44)audit report 审计报告   >^jBE''  
  A (45)auditing standards 审计准则   @c]KHWI  
  A (46)authorized share capital 额定股本    k;+TN9  
  A (47)available hours 可用小时   7s?#y=M  
  A (48)avoidable costs 可避免成本 < bC'.m  
  B (49)back-to-back loan 易币贷款   mufGv%U2  
  B (50)backflush accounting 倒退成本计算   M\m:H3[  
  B (51)bad debts 坏帐   *gwlW/%Fz  
  B (52)bad debts ratio 坏帐比率   $C7a #?YF,  
  B (53)bank charges 银行手续费   h$'6."I  
  B (54)bank overdraft 银行透支   TUnAsE/J&  
  B (55)bank reconciliation 银行存款调节表   \s*UUODWK  
  B (56)bank statement 银行对账单   HXKM<E{j  
  B (57)bankruptcy 破产   SPb +H19;  
  B (58)basis of apportionment 分摊基础   K`K v.4  
  B (59)batch 批量   sWr;%<K  
  B (60)batch costing 分批成本计算   uAA2G\3  
  B (61)beta factor B(市场)风险因素   #("M4}~  
  B (62)bill 账单   x!_5 /  
  B (63)bill of exchange 汇票   E,6|-V;?  
  B (64)bill of landing 提单   kFp^?+WI%H  
  B (65)bill of materials 用料预计单   *0>`XK$mWo  
  B (66)bill payable 应付票据   n>,:*5"G  
  B (67)bill receivable 应收票据   }9"'' Z  
  B (68)bin card 存货记录卡   ~6t!)QATnp  
  B (69)bonus 红利   $VHIU1JjZ  
  B (70)book-keeping 薄记   ev;&n@k_I  
  B (71)Boston classification 波士顿分类   F9j@KC(yg  
  B (72)breakeven chart 保本图   xA Ez1  
  B (73)breakeven point 保本点   ~x,_A>a  
  B (74)breaking-down time 复位时间   }?,?2U,8:  
  B (75)budget 预算   Ih:Q}V#6  
  B (76)budget center 预算中心   t <` As6}  
  B (77)budget cost allowance 预算成本折让   JI .=y5I  
  B (78)budget manual 预算手册   Q<V(#)*  
  B (79)budget period 预算期间   l%EvXdZuOy  
  B (80)budgetary control 预算控制   X=wh Z\EZ  
  B (81)budgeted capacity 预算生产能力   3UUdJh<~  
  B (82)burden 制造费用   VG 5*17nf5  
  B (83)business center 经营中心   ?2&= +QaT  
  B (84)business entity 营业个体   ~-zIB=TyK  
  B (85)business unit 经营单位   HQP.7.w7 5  
 B (86)buy-out management 管理性购买产权   Kz42AC  
  B (87)by-product 副产品 jvB[bS`<H  
  C (88)called-up share capital 催缴股本   <rE>?zvm  
  C (89)capacity 生产能力   ]_h 3  
  C (90)capacity ratios 生产能力比率   Z|E9 }Il]  
  C (91)capital 资本   cZBXH*-M!  
  C (92)capital assets pricing model资本资产计价模式   nv_vFK  
  C (93)capital commitment 承诺资本   8+[Vo_]  
  C (94)capital employed 已运用的资本   _dm0*T ?  
  C (95)capital expenditure 资本支出   x\G%  
  C (96)capital expenditureauthorization 资本支出核准   N~=I))i  
  C (97)capital expenditure control 资本支出控制   Hnt*,C.0  
  C (98)capital expenditure proposal资本支出申请   $b|LZE\bU.  
  C (99)capital funding planning 资本基金筹集计划   6HK1?  
  C (100)capital gain 资本收益   J1}\H$*X  
  C (101)capital investment appraisal资本投资评估   R)66qRf  
  C (102)capital maintenance 资本保全    C^"zU>W_  
  C (103)capital resource planning 资本资源计划   U}jGr=tu  
  C (104)capital surplus 资本盈余   9\.0v{&v  
  C (105)capital turnover 资本周转率   T]wI)  
  C (106)card 记录卡   SQ,-45@W  
  C (107)cash 现金   06]3+s{{  
  C (108)cash account 现金账户   K2Abu?  
  C (109)cash book 现金账薄   `w 6Qsah  
  C (110)cash cow 金牛产品   jM$bWtq2  
  C (111)cash flow 现金流量   "6'",  
  C (112)cash discounted 现金贴现   @6G)(NGD  
  C (113)cash flow budget 现金流量预算   M v (Pp  
  C (114)cash flow statement 现金流量表   tG$O [f@U6  
  C (115)cash ledger 现金分类账   i-wRwl4aEF  
  C (116)cash limit 现金限额   veq3t$sj  
  C (117)CCA 现时成本会计   7=Muq]j2  
  C (118)center 中心   -E |"?  
  C (119)changeover time 变更时间   }eVDe(7_  
  C (120)chartered entity 特许经济个体   MOQ6&C`7q  
  C (121)cheque 支票   "?zWCH  
  C (122)cheque register 支票登记薄   i6V$mhL  
  C (123)coin analysis 零钱分类   sR9$=91`  
  C (124)classification 分类   CBd%}il  
  C (125)clock card 工时卡   )<V!lsUx'-  
  C (126)code 代码   } 9\_s*  
  C (127)commitment accounting 承诺确认会计   {%3WHGr%L  
  C (128)common cost 共同成本   h&j2mv(  
  C (129)company limited byguarantee 有限担保责任公司   [`GSc6j  
C (130)company limited shares 股份有限公司   1TQ?Fxj  
  C (131)competitive position 竞争能力状况   o)5zvnu7  
  C (132)concept 概念   Zeg'\&w0s  
  C (133)conglomerate 跨行业企业   Hy3J2p9.  
  C (134)consistency concept 一致性概念   W5Z -s.o  
  C (135)consolidated accounts 合并报表   nZB ~l=  
  C (136)consolidation accounting 合并会计   l{7}3Am6  
  C (137)consortium 财团   E'\gd7t ;  
  C (138)contingency plan 应急计划   Fl.?*KBz  
  C (139)contingent liabilities 或有负债   LKvX~68  
  C (140)continuous operation 连续生产   _\d|`3RM  
  C (141)contra 抵消   l!:bNMd  
  C (142)contract cost 合同成本   "~ID.G| <  
  C (143)contract costing 合同成本计算   H"/ J R  
  C (144)contribution 贡献毛益   d=bK NA90  
  C (145)contribution centre 贡献中心   >;Hx<FKxP  
  C (146)contribution chart 贡献图   }SWfP5D@  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   vy~6]hH  
  C (148)contribution to salesration 贡献毛益对销售比率   p?$N[-W6-  
  C (149)control 控制   5b"=m9{g  
  C (150)control account 控制帐户   f0 g/`j@Up  
  C (151)control limits 控制限度   fC'u-m?!Q'  
  C (152)controllability concept 可控制概念   /)TeG]Xg  
  C (153)controllable cost 可控制成本   :? B4q#]N  
  C (154)conversion cost 加工成本   7=N%$]DKZ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   E}4{{{r  
  C (156)corporate appraisal 公司评估   P-ZvW<M  
  C (157)corporate planning 公司计划   i{EQjZ  
  C (158)corporate social reporting 公司社会报告   oA5Qk3b:  
  C (159)corporation 股份公司   K{_~W yRF  
  C (160)cost 成本   :.AC%'S  
  C (161)cost account 成本帐户   9c]$d  
  C (162)cost accounting 成本会计   CfW#Wk:8J  
  C (163)cost accounting manual 成本手册   >e!J(4.-  
  C (164)cost accounts calendar 成本报表的日历时间   ?M'CTz}<\  
  C (165)cost adjustment 成本调整   K7 C <}y  
  C (166)cost allocation 成本分配   (KC08  
  C (167)cost apportionment 成本分摊   7Z2D}O +  
  C (168)cost attribution 成本归属   ]7<$1ta  
  C (169)cost audit 成本审计   =T3{!\tH  
  C (170)cost behaviour 成本性态   di_UJ~  
  C (171)cost benefit analysis 成本效益分析   ~Zsj@d  
  C (172)cost center 成本中心   XwEMF5[  
  C (173)cost driver 成本动因
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