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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  vs])%l%t  
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  1.audit   审计 C:GHP$/}  
  2.attestation   鉴证 ?V)C9@bp  
  3.credibility   可信赖程度 pY!dG-;  
  4.audit of financial statements 财务报表审计 ) ~)SCN>-  
  5.agreed-upon procedures 执行商定程序 kH8$nkeev  
  6.high levels of assurance 高水平保证 m7wc)"`t  
  7.compilation 编制 t#pqXY/;D  
  8.reliability 可靠性 -8Jl4F ,  
  9.relevance 相关性 U]!.~ji3  
  10.professional skepticism 职业谨慎 "ex~ LB  
  11.objectivity 客观性 M`+e'vdw  
  12. professional competence 专业胜任能力 B?lBO V4v4  
  13.Senior/CPA-in-charge 项目经理 Ns|V7|n]  
  14.audit engagement letter 业务约定书 iPY v ePQ  
  15.recurring audit 连续审计 SeNF!k% Y  
  16.the client 委托人 M Hnf\|DX  
  17.change CPA 更换注册会计 $mI:Im`s  
  18.the existing CPA 现任注册会计师 (o6[ 4( G  
  19.the successor CPA 后任注册会计师 s 9|a2/{  
  20.the preceding CPA前任注册会计师 N{ V5 D  
  21.issue the audit report 出具审计报告 jQxPOl$ -  
  22.expert 专家 ICl _ eb  
  23.the board of directors 董事会 ,+ \4 '`  
  24.knowledge of the entity‘ s business 了解被审计单位情况 \5_P5q:`  
  25.assess material misstatement risks评估重大错报风险 aEEz4,x_  
  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 ;Up'~BP(  
  27.a general knowledge of —— 初步了解―――的情况 tf7v5iGe  
  28.a more knowledge of—— 进一步了解的情况 IglJEH[+  
  29.the prior year‘s working papers 以前年度工作底稿 )`s;~_ZZ  
  30.minutes of meeting 会议纪要 "wF ?Hamz  
  31.business risks 经营风险 I`"-$99|t1  
  32.appropriateness 适当性 <nw <v9Z  
  33.accounting estimate 会计估计 /nY).lSH  
  34.management representations 管理层声明 o,CA;_  
  35.going concern assumption 持续经营假设 | z#m  
  36.audit plan 审计计划 {8{t]LK<  
  37.significant audit areas 重点审计领域 *dG}R#9Nv  
  38.error 错误 T@Ss&eGT2  
  39.fraud舞弊 <;z[+6T  
  40.modified or additional procedures 修改或追加审计程序 j(Fa=pi  
  41.misappropriation of assets 侵占资产 > h,y\uV1  
  42.transactions without substance 虚假交易 49xp2{  
  43.unusual pressures 异常压力 H b A3*2  
  44.the suspected noncompliance 涉嫌存在违法行为 A#Q0{z@H  
  45.materialiy 重要性 %$ir a\ sM  
  46.exceed the materiality level 超过重要性水平 Z:UgozdC  
  47.approach the materiality level 接近重要性水平 b(|%Gbg@c  
  48.an acceptably low level 可接受水平 pcRF: ~TE  
  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 ;w+:8<mM}a  
  50.misstatements or omissions 错报或漏报 nszpG1U:  
  51.aggregate 总计 }>{ L#JW  
  52.subsequent events 期后事项 ;Na8 _}  
  53.adjust the financial statements 调整财务报表 BcZEa^^~os  
  54.perform additional audit procedures 实施追加的审计程序 [j:}=:feQ  
  55.audit risk 审计风险 [}A_uOGEP  
  56.detection risk 检查风险 /FP~jV!z  
  57.inappropriate audit opinion 不适当的审计意见 qeQC&U y;  
  58.material misstatement 重大的错报 4Q$j]U&b  
  59.tolerable misstatement 可容忍错报 & %N(kyp  
  60.the acceptable level of detection risk 可接受的检查风险 G}=`VYK  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .8T\Nr\~2  
  62.simall business 小规模企业 ";)r*UgR{B  
  63.accounting system 会计系统 %;pD8WgJA  
  64.test of control 控制测试 ^i{,z*vi  
  65.walk-through test 穿行测试 lFiq<3Nk  
  66.communication 沟通 0)A=+zSS1  
  67.flow chart 流程图 !y>lOw})Q  
  68.reperformance of internal control 重新执行 Yl)eh(\&J  
  69.audit evidence 审计证据 x1 ;rb8  
  70.substantive procedures 实质性程序 ln C !g  
  71.assertions 认定 !sg%6H?}  
  72.esistence 存在 tk`: CT *  
  73.occurrence 发生 o5N]((9  
  74.completeness 完整性 &Q'\WA'  
  75.rights and obligations 权利和义务 5 1o@b  
  76.valuation and allocation 计价和分摊 vQ:x% =]  
  77.cutoff 截止 ELN|;^-/|Q  
  78.accuracy 准确性 U9<_6Bsd  
  79.classification 分类 gq H`GI  
  80.inspection 检查 C+/Eqq^(  
  81.supervision of counting 监盘 W$z#ssr  
  82.observation 观察 -!XrwQyk  
  83.confirmation 函证 `j"4:  
  84.computation 计算 s~'9Hv9  
  85.analytical procedures 分析程序 wD<vg3e[H  
  86.vouch 核对 8s QQK.N(  
  87.trace 追查 x9xz m5  
  88.audit sampling 审计抽样 $!3gN%  
  89.error 误差 9Tzc(yCY  
  90.expected error 预期误差 J*}VV9H  
  91.population 总体 &e%{k@  
  92.sampling risk 抽样风险 2yl6~(JC+  
  93.non- sampling risk 非抽样风险 ,]f),;=  
  94.sampling unit 抽样单位 i'M^ez)u  
  95.statistical sampling 统计抽样 Qe2m8  
  96.tolerable error 可容忍误差 h^%GE ;N  
  97.the risk of under reliance 信赖不足风险 @kwLBAK}@  
  98.the risk of over reliance 信赖过度风险 bHO7* E  
  99.the risk of incorrect rejection 误拒风险 *w=z~Jq^R"  
  100. the risk of incorrect acceptance 误受风险 G+ :bL S#:  
  101.working trial balance 试算平衡表 "I5uDFZR&  
  102.index and cross-referencing 索引和交叉索引 a;56k  
  103.cash receipt 现金收入 D4AEZgC F,  
  104.cash disbursement 现金支出 "(0oP9lZ  
  105.bank statement 银行对账单 GMEw  
  106.bank reconciliation 银行存款余额调节表 M]J[6EW  
  107.balance sheet date 资产负债表日 h^['rmd  
  108.net realizable value 可变现净值 nA>*IU[  
  109.storeroom 仓库 :L]-'\y  
  110.sale invoice 销售发票  G5!|y#T  
  111.price list 价目表 zXQVUhL6  
  112.positive confirmation request 积极式询证函 NV :>a  
  113.negative confirmation request 消极式询证函 {VBR/M(q  
  114.purchase requisition 请购单 vkd *ER^  
  115.receiving report 验收报告 $=\d1%_R|  
  116.gross margin 毛利 .JNcY]V#  
  117.manufacturing overhead 制造费用 A)OdQFet(  
  118.material requisition 领料单 u06tDJ[  
  119.inventory-taking 存货盘点 U%Dit  
  120.bond certificate 债券 Dz,uS nnm  
  121.stock certificate 股票 D`V6&_. p  
  122.audit report 审计报告 )i&%cyZw  
  123.entity 被审计单位 y= 2=DU  
  124.addressee of the audit report 审计报告的收件人 XxhsPFv  
  125.unqualified opinion 无保留意见 Dp^"J85}   
  126.qualified opinion 保留意见 -y%QRO(  
  127.disclaimer of opinion 无法表示意见 |drf"lX<{  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   jh>N_cp  
  A (2)absorbed overhead 已吸收制造费用 :){)JZ}-95  
  A (3)absorption costing 吸收成本计算 }(m1ql  
  A (4)account 账户,报表   j(&GVy^;?  
  A (5)accounting postulate 会计假设   P2O\!'aEh  
  A (6)accounting series release 会计公告文件   Og +)J9#  
  A (7)accounting valuation 会计计价   Y^4q9?2G  
  A (8)account sale 承销清单  Kr S  
  A (9)accountability concept 经营责任概念   SK?I.  
  A (10)accountancy 会计职业   iM8sX B   
  A (11)accountant 会计师   {JXf*IJ  
  A (12)accounting 会计   |0lLl^zp  
  A (13)agency cost 代理成本   ebz zzmwo  
  A (14)accounting bases 会计基础   p*Xix%#6  
  A (15)accounting manual 会计手册   L,#^&9bHa#  
  A (16)accounting period 会计期间   U4=]#=R~o  
  A (17)accounting policies 会计方针   s} s|~  
  A (18)accounting rate of return 会计报酬率   tp@*=*^I  
  A (19)accounting reference date 会计参照日   2_ wv C  
  A (20)accounting reference period 会计参照期间   WX LK89ev\  
  A (21)accrual concept 应计概念   uN8/Q2   
  A (22)accrual expenses 应计费用   :Pc(DfkS  
  A (23)acid test ration 速动比率(酸性测试比率)   7aV$YuL)X~  
  A (24)acquisition 购置   }4Zkf<#7$  
  A (25)acquisition accounting 收购会计   \Fq1^ 8qa  
  A (26)activity based accounting 作业基础成本计算   l(#1mY5!q8  
  A (27)adjusting events 调整事项   KyjyjfIwH  
  A (28)administrative expenses 行政管理费   &m'?*O |  
  A (29)advice note 发货通知   (nq^\ZdF  
  A (30)amortization 摊销   alV dQfu  
  A (31)analytical review 分析性检查   r|<6Aae&  
  A (32)annual equivalent cost 年度等量成本法   "sD1T3!\)Q  
  A (33)annual report and accounts 年度报告和报表   ;uK";we  
  A (34)appraisal cost 检验成本   .8K6C]gw  
  A (35)appropriation account 盈余分配账户   ewpig4  
  A (36)articles of association 公司章程细则   Gy9 $Wj  
  A (37)assets 资产   lirNYJ]tO  
  A (38)assets cover 资产保障   ,%kmXh  
  A (39)asset value per share 每股资产价值   5\xr?`VZ  
  A (40)associated company 联营公司   CG.,/]_  
  A (41)attainable standard 可达标准   UoHd-  
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 A (42)attributable profit 可归属利润   S!`:E  
  A (43)audit 审计   iKhH^ V%j  
  A (44)audit report 审计报告   v$;@0t:;#  
  A (45)auditing standards 审计准则   <*_o0;h|  
  A (46)authorized share capital 额定股本   ^zg acn  
  A (47)available hours 可用小时   sCkO0dl8  
  A (48)avoidable costs 可避免成本 M1EOnq4-  
  B (49)back-to-back loan 易币贷款   &sdx`,  
  B (50)backflush accounting 倒退成本计算   bJwc1AJgH  
  B (51)bad debts 坏帐   ctHEEFWm  
  B (52)bad debts ratio 坏帐比率   $R?@L  
  B (53)bank charges 银行手续费   Q(e{~ ]*  
  B (54)bank overdraft 银行透支   C B/r]+4  
  B (55)bank reconciliation 银行存款调节表   2QL?]Vo  
  B (56)bank statement 银行对账单   +j.qZ8  
  B (57)bankruptcy 破产   "W5rx8a  
  B (58)basis of apportionment 分摊基础   !9D1 Fa  
  B (59)batch 批量   >Mw'e Q0(y  
  B (60)batch costing 分批成本计算   (-(QDRxK  
  B (61)beta factor B(市场)风险因素   `c9'0*-  
  B (62)bill 账单   \2>3Opt  
  B (63)bill of exchange 汇票   C `6S}f,  
  B (64)bill of landing 提单   j;+["mi  
  B (65)bill of materials 用料预计单   z&F5mp@  
  B (66)bill payable 应付票据   X8Fzs!L`  
  B (67)bill receivable 应收票据   oqYt/4^Q  
  B (68)bin card 存货记录卡   L#2ZMy  
  B (69)bonus 红利   !D ;c,{Oz  
  B (70)book-keeping 薄记   <h@]Ri  
  B (71)Boston classification 波士顿分类   {E~Xd  
  B (72)breakeven chart 保本图   q/x/N5HU  
  B (73)breakeven point 保本点   bb1  f/C%  
  B (74)breaking-down time 复位时间   JD*8@N  
  B (75)budget 预算   N571s  
  B (76)budget center 预算中心   j8a[ (  
  B (77)budget cost allowance 预算成本折让   W-m"@<Z  
  B (78)budget manual 预算手册   N&m_e)E5c  
  B (79)budget period 预算期间   Zi*%* nX  
  B (80)budgetary control 预算控制   \<V)-eB   
  B (81)budgeted capacity 预算生产能力   M)O [j}N  
  B (82)burden 制造费用   0X>T+A[E  
  B (83)business center 经营中心   =) }nLS3t  
  B (84)business entity 营业个体   $@.jZ_G  
  B (85)business unit 经营单位   ZLrHZhP-+  
 B (86)buy-out management 管理性购买产权   2M&$Wuu.q  
  B (87)by-product 副产品 Mq'IkSt'  
  C (88)called-up share capital 催缴股本   ]]PE#DDg  
  C (89)capacity 生产能力   kP^*h O !%  
  C (90)capacity ratios 生产能力比率   \=fh-c(J,  
  C (91)capital 资本   3[V NsX  
  C (92)capital assets pricing model资本资产计价模式   V:Mk)8Gf|  
  C (93)capital commitment 承诺资本   d}+W"j;  
  C (94)capital employed 已运用的资本   )4m_A p\  
  C (95)capital expenditure 资本支出   ;_N5>3C:  
  C (96)capital expenditureauthorization 资本支出核准   ] \dHU.i  
  C (97)capital expenditure control 资本支出控制   AC4 l<:Yh  
  C (98)capital expenditure proposal资本支出申请   S^j,f'2  
  C (99)capital funding planning 资本基金筹集计划   dG0VBE  
  C (100)capital gain 资本收益   -J?~U2  
  C (101)capital investment appraisal资本投资评估   CDCC1BG"  
  C (102)capital maintenance 资本保全    hY=I5[*  
  C (103)capital resource planning 资本资源计划   6+PGwCS  
  C (104)capital surplus 资本盈余   ,8##OB(  
  C (105)capital turnover 资本周转率   sfI N)jh  
  C (106)card 记录卡   [:B*6FXMN~  
  C (107)cash 现金   hQ';{5IKvC  
  C (108)cash account 现金账户   } 0{B  
  C (109)cash book 现金账薄   _tWE8 r,  
  C (110)cash cow 金牛产品   T4GW1NP  
  C (111)cash flow 现金流量   e{!vNJ0`  
  C (112)cash discounted 现金贴现   @O/,a7Tt  
  C (113)cash flow budget 现金流量预算   =x H~ww (D  
  C (114)cash flow statement 现金流量表   :-Wv>V \t  
  C (115)cash ledger 现金分类账   MZ~.(&  
  C (116)cash limit 现金限额   (.Xr#;\(  
  C (117)CCA 现时成本会计   Z %EQt  
  C (118)center 中心   )`Ed_F}k  
  C (119)changeover time 变更时间   KY+]RxX  
  C (120)chartered entity 特许经济个体   [h HG .  
  C (121)cheque 支票   &yLc1#H  
  C (122)cheque register 支票登记薄   LdEE+"Jw  
  C (123)coin analysis 零钱分类   6mHhC?  
  C (124)classification 分类   6K 4+0xXv  
  C (125)clock card 工时卡   UH20n{_:  
  C (126)code 代码   ikHOqJ-,m  
  C (127)commitment accounting 承诺确认会计   D]u=PqHk2  
  C (128)common cost 共同成本   4bI*jEc\[  
  C (129)company limited byguarantee 有限担保责任公司   y<M]dd$  
C (130)company limited shares 股份有限公司   ;BVDt  
  C (131)competitive position 竞争能力状况   }cW#045es  
  C (132)concept 概念   K)5;2lN,  
  C (133)conglomerate 跨行业企业   g+|Bf&_  
  C (134)consistency concept 一致性概念   zs8I   
  C (135)consolidated accounts 合并报表   |!Ists  
  C (136)consolidation accounting 合并会计   Z,aGtJ.a'9  
  C (137)consortium 财团   PEzia}m  
  C (138)contingency plan 应急计划   >EIrw$V$  
  C (139)contingent liabilities 或有负债   v{koKQ'Y()  
  C (140)continuous operation 连续生产   P) 1 EA;  
  C (141)contra 抵消   VDi OO  
  C (142)contract cost 合同成本   2AK}D%jfc  
  C (143)contract costing 合同成本计算   Q52 bh'cuU  
  C (144)contribution 贡献毛益   !Uy>eji}  
  C (145)contribution centre 贡献中心   f3n~{a,[  
  C (146)contribution chart 贡献图   or.\)(m#(  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   "L@g3g?|`  
  C (148)contribution to salesration 贡献毛益对销售比率   ,8VXA +'_  
  C (149)control 控制   } 07r  
  C (150)control account 控制帐户   iZC`z }  
  C (151)control limits 控制限度   *"T+G*~  
  C (152)controllability concept 可控制概念   TQ-KkH}y  
  C (153)controllable cost 可控制成本   8\_*1h40s  
  C (154)conversion cost 加工成本   jY+Do:#/wO  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   o?\Gm  
  C (156)corporate appraisal 公司评估   Efr3x{ j  
  C (157)corporate planning 公司计划   e=J*Esc@k  
  C (158)corporate social reporting 公司社会报告   rr )/`Kmv%  
  C (159)corporation 股份公司   WZK :.y  
  C (160)cost 成本   7d9Z/J@>  
  C (161)cost account 成本帐户   61,O%lV  
  C (162)cost accounting 成本会计   kf K[u/<i  
  C (163)cost accounting manual 成本手册   FG# nap{  
  C (164)cost accounts calendar 成本报表的日历时间   6t$N78U  
  C (165)cost adjustment 成本调整   (&c,twa~  
  C (166)cost allocation 成本分配    mn`5pha  
  C (167)cost apportionment 成本分摊   fTgbF{?xh  
  C (168)cost attribution 成本归属   {u4i*udG`)  
  C (169)cost audit 成本审计   dEET}s\  
  C (170)cost behaviour 成本性态   4if\5P:j  
  C (171)cost benefit analysis 成本效益分析   A]xCF{*)&  
  C (172)cost center 成本中心   ]bu9-X&T&  
  C (173)cost driver 成本动因
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