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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 N3%*7{X 9  
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  1.audit   审计 6 BAW  
  2.attestation   鉴证 O0hu qF$K  
  3.credibility   可信赖程度 uMmXs% 9T  
  4.audit of financial statements 财务报表审计 gzdG6"  
  5.agreed-upon procedures 执行商定程序 wK!~tYxP  
  6.high levels of assurance 高水平保证 I7(?;MpI  
  7.compilation 编制 vH[Pb#f-  
  8.reliability 可靠性 mL yBm  
  9.relevance 相关性 \/5RL@X}  
  10.professional skepticism 职业谨慎 )Gk`[*q ;  
  11.objectivity 客观性 rs-,0'z,7  
  12. professional competence 专业胜任能力 I#G0, &Gv  
  13.Senior/CPA-in-charge 项目经理 f p[,C1U  
  14.audit engagement letter 业务约定书 uQ/h'v  
  15.recurring audit 连续审计 7%;_kFRV  
  16.the client 委托人 9P WY52!  
  17.change CPA 更换注册会计 BRv x[u  
  18.the existing CPA 现任注册会计师 x#H 3=YD*  
  19.the successor CPA 后任注册会计师 igC_)C^i>  
  20.the preceding CPA前任注册会计师 '@=PGpRF  
  21.issue the audit report 出具审计报告 QHlU|dR)Ry  
  22.expert 专家 M;.ZM<Ga  
  23.the board of directors 董事会 L'Q<>{;Ig  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _Z Y\,_  
  25.assess material misstatement risks评估重大错报风险 Um.q RZ?  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 se9>.}zZN  
  27.a general knowledge of —— 初步了解―――的情况 _$s> c!t,#  
  28.a more knowledge of—— 进一步了解的情况 -{jdn%Y7CK  
  29.the prior year‘s working papers 以前年度工作底稿 F]+~x/!  
  30.minutes of meeting 会议纪要 SA"8!soY3  
  31.business risks 经营风险 p $`92Be/  
  32.appropriateness 适当性 `T&jPA9eY  
  33.accounting estimate 会计估计 'T8W!&$  
  34.management representations 管理层声明 s:>\/[*>0c  
  35.going concern assumption 持续经营假设 bPbb\|u0d  
  36.audit plan 审计计划 1iBP,:>*  
  37.significant audit areas 重点审计领域 7h9U{4r: M  
  38.error 错误 |j~lkzPnV  
  39.fraud舞弊 ('[TLHP  
  40.modified or additional procedures 修改或追加审计程序 ,,4 GNbBC  
  41.misappropriation of assets 侵占资产 v& $k9)]  
  42.transactions without substance 虚假交易 r 2:2,5_  
  43.unusual pressures 异常压力 ^Q}eatEn  
  44.the suspected noncompliance 涉嫌存在违法行为 }6u2*(TmD  
  45.materialiy 重要性 ;2xO`[#  
  46.exceed the materiality level 超过重要性水平 s Be7"^  
  47.approach the materiality level 接近重要性水平 EnVuD 9  
  48.an acceptably low level 可接受水平 Rl~T$ Ey  
  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 K9Hqq7"%  
  50.misstatements or omissions 错报或漏报 L=; -x9  
  51.aggregate 总计 Cb;WZ3HR  
  52.subsequent events 期后事项 3G}AH E4  
  53.adjust the financial statements 调整财务报表 aM3gRp51cj  
  54.perform additional audit procedures 实施追加的审计程序 mN_Z7n;^eh  
  55.audit risk 审计风险 +-?/e-z")  
  56.detection risk 检查风险 .ic:`1  
  57.inappropriate audit opinion 不适当的审计意见 r(A.<`\   
  58.material misstatement 重大的错报 ~ 5 "JzT  
  59.tolerable misstatement 可容忍错报 2{|$T2?e  
  60.the acceptable level of detection risk 可接受的检查风险 Fr 2N[\>s  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 cC{"<fYF  
  62.simall business 小规模企业 z(y*hazK  
  63.accounting system 会计系统 XzIx:J6  
  64.test of control 控制测试 f. }c7  
  65.walk-through test 穿行测试 l@Z6do  
  66.communication 沟通 ~a9W3b4j  
  67.flow chart 流程图 #'baPqdO  
  68.reperformance of internal control 重新执行 w8Sv*K  
  69.audit evidence 审计证据 "2ru7Y"  
  70.substantive procedures 实质性程序 Ol_q{^  
  71.assertions 认定 `{v?6:G:Q  
  72.esistence 存在 sBX-X$*N  
  73.occurrence 发生 l`9t }  
  74.completeness 完整性 ~nLN`H d  
  75.rights and obligations 权利和义务 kS5_&#  
  76.valuation and allocation 计价和分摊 Ta=s:trP  
  77.cutoff 截止 08bJCH  
  78.accuracy 准确性 Hh;:`;}  
  79.classification 分类 o +B:#@9?  
  80.inspection 检查 R\3VB NX.g  
  81.supervision of counting 监盘 1Tp/MV/>  
  82.observation 观察 da!P 0x9p  
  83.confirmation 函证 HeGY u?&  
  84.computation 计算 qy1F* kY  
  85.analytical procedures 分析程序 I?#85l{>  
  86.vouch 核对 bBcp9C)iY  
  87.trace 追查 E>LkJSy=  
  88.audit sampling 审计抽样 uP $ Cj  
  89.error 误差 R7 jmv n  
  90.expected error 预期误差 W*DVi_\$y  
  91.population 总体 Uh eC  
  92.sampling risk 抽样风险 -7H^n#]  
  93.non- sampling risk 非抽样风险 ; h=*!7:  
  94.sampling unit 抽样单位 <yA}i"-1W  
  95.statistical sampling 统计抽样 #65^w=Sp}  
  96.tolerable error 可容忍误差 URgk^nt2p  
  97.the risk of under reliance 信赖不足风险 ~T7B$$  
  98.the risk of over reliance 信赖过度风险 2| iV,uJ&  
  99.the risk of incorrect rejection 误拒风险 6DIZ@oi  
  100. the risk of incorrect acceptance 误受风险 f>o,N{|  
  101.working trial balance 试算平衡表 k,F"-K+M  
  102.index and cross-referencing 索引和交叉索引  +ECDD'^!  
  103.cash receipt 现金收入 Wm~` ~P  
  104.cash disbursement 现金支出 QS.>0i/7l  
  105.bank statement 银行对账单 }kHdK vZ  
  106.bank reconciliation 银行存款余额调节表 hY5WJ;  
  107.balance sheet date 资产负债表日 N{SQ( %V  
  108.net realizable value 可变现净值 .{KjE g 6  
  109.storeroom 仓库 8M,9kXq{L  
  110.sale invoice 销售发票 3f Xv4R;!:  
  111.price list 价目表 =;a!u  
  112.positive confirmation request 积极式询证函 7tM9u5FF  
  113.negative confirmation request 消极式询证函 !rDdd%Z  
  114.purchase requisition 请购单 rPNb\Ri  
  115.receiving report 验收报告 O`Gs S{$sS  
  116.gross margin 毛利 8(g:HR*;  
  117.manufacturing overhead 制造费用 d,vNem-Z*L  
  118.material requisition 领料单 7\z ZpPDV  
  119.inventory-taking 存货盘点 )5j;KI%t  
  120.bond certificate 债券 >KLtY|o)  
  121.stock certificate 股票 5RH2"*8T  
  122.audit report 审计报告 hRI"y":zD  
  123.entity 被审计单位 Z v_.na/^K  
  124.addressee of the audit report 审计报告的收件人 keW~ NM  
  125.unqualified opinion 无保留意见 sbkQ71T:  
  126.qualified opinion 保留意见 `i) 2 nNJ"  
  127.disclaimer of opinion 无法表示意见 m"\:o  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   W!blAkM%i  
  A (2)absorbed overhead 已吸收制造费用 f %lD08Sl  
  A (3)absorption costing 吸收成本计算 B_U{ s\VY  
  A (4)account 账户,报表   .#u_#=g?  
  A (5)accounting postulate 会计假设   hv6@Jr3  
  A (6)accounting series release 会计公告文件   $8USyGi3J  
  A (7)accounting valuation 会计计价   xqXDxJlns  
  A (8)account sale 承销清单 5J)=}e  
  A (9)accountability concept 经营责任概念   P7ph}mB  
  A (10)accountancy 会计职业   UX3BeUi.)  
  A (11)accountant 会计师   .x`M<L#M(  
  A (12)accounting 会计   \l"&A  
  A (13)agency cost 代理成本   "\Egs)\  
  A (14)accounting bases 会计基础   h)1qp Qj  
  A (15)accounting manual 会计手册   I$NhXZ)KT  
  A (16)accounting period 会计期间   ^_ t%kmL`  
  A (17)accounting policies 会计方针   V}d 9f 2  
  A (18)accounting rate of return 会计报酬率   O1 .w,U  
  A (19)accounting reference date 会计参照日   hUQ,z7-  
  A (20)accounting reference period 会计参照期间   `nKH"T aX  
  A (21)accrual concept 应计概念   KfBTL!0#  
  A (22)accrual expenses 应计费用   scuHmY0  
  A (23)acid test ration 速动比率(酸性测试比率)   Qu5UVjbE,  
  A (24)acquisition 购置   #j#_cImE  
  A (25)acquisition accounting 收购会计   IW8+_#d  
  A (26)activity based accounting 作业基础成本计算   ri`R<l8  
  A (27)adjusting events 调整事项   6) oLus  
  A (28)administrative expenses 行政管理费   W3vi@kb]  
  A (29)advice note 发货通知   -[= drj9I  
  A (30)amortization 摊销   8Y0"Cejq  
  A (31)analytical review 分析性检查   =.]l*6W V  
  A (32)annual equivalent cost 年度等量成本法   jztq.2-c#  
  A (33)annual report and accounts 年度报告和报表   Q%/<ZC.Mz6  
  A (34)appraisal cost 检验成本   +$xeoxU>;  
  A (35)appropriation account 盈余分配账户   6Ao%>;e*  
  A (36)articles of association 公司章程细则   %N;!+ ;F_g  
  A (37)assets 资产   kyAXRwzI  
  A (38)assets cover 资产保障   "G-1>:   
  A (39)asset value per share 每股资产价值   +,:du*C  
  A (40)associated company 联营公司   6:U$w7P0 e  
  A (41)attainable standard 可达标准   ;fw1  
dC=)^(  
 A (42)attributable profit 可归属利润   y@j,a  
  A (43)audit 审计   OA:%lC!  
  A (44)audit report 审计报告   cJM:  
  A (45)auditing standards 审计准则   G*S|KH  
  A (46)authorized share capital 额定股本   fgNU03jp^x  
  A (47)available hours 可用小时   d!K sNkk  
  A (48)avoidable costs 可避免成本 ug{R 3SS  
  B (49)back-to-back loan 易币贷款   y%sro I('y  
  B (50)backflush accounting 倒退成本计算   OmM=o*d  
  B (51)bad debts 坏帐   r1ws1 rr=  
  B (52)bad debts ratio 坏帐比率   !R*-R.%  
  B (53)bank charges 银行手续费   h/x0]@M&  
  B (54)bank overdraft 银行透支   MYBx&]!\  
  B (55)bank reconciliation 银行存款调节表   QKN<+,h!z>  
  B (56)bank statement 银行对账单   o7B[R) 4  
  B (57)bankruptcy 破产   @ S<-d  
  B (58)basis of apportionment 分摊基础   > 0{S  
  B (59)batch 批量   7&KT0a*  
  B (60)batch costing 分批成本计算   Te2 zK7:  
  B (61)beta factor B(市场)风险因素   nR4y`oP+  
  B (62)bill 账单   "MIq.@8ra  
  B (63)bill of exchange 汇票   }SIGPVM  
  B (64)bill of landing 提单   }M1sksk5  
  B (65)bill of materials 用料预计单   ,>t69 Ad  
  B (66)bill payable 应付票据    )>D+x5o]  
  B (67)bill receivable 应收票据   Q]rD}Ckv-  
  B (68)bin card 存货记录卡   iK?b ~Q  
  B (69)bonus 红利   [^8n0{JiN  
  B (70)book-keeping 薄记   &V|>dLT>A  
  B (71)Boston classification 波士顿分类   r>jC_7  
  B (72)breakeven chart 保本图   >3awn*N  
  B (73)breakeven point 保本点   LqdY Qd51  
  B (74)breaking-down time 复位时间   Soie^$ Y  
  B (75)budget 预算   8/z3=O&  
  B (76)budget center 预算中心   }F+zs*S  
  B (77)budget cost allowance 预算成本折让    0l;<5  
  B (78)budget manual 预算手册   _"4xKh)  
  B (79)budget period 预算期间   `h}q Eo`  
  B (80)budgetary control 预算控制   \rykBxs  
  B (81)budgeted capacity 预算生产能力   yr#5k`&\_  
  B (82)burden 制造费用   gyS+9)gY  
  B (83)business center 经营中心   j3q~E[Mz\  
  B (84)business entity 营业个体   nm7;ieMfr  
  B (85)business unit 经营单位   b$k&dT\o  
 B (86)buy-out management 管理性购买产权   K[chjp!$l  
  B (87)by-product 副产品 ogFKUD*h&>  
  C (88)called-up share capital 催缴股本   uxg9yp@|  
  C (89)capacity 生产能力   .To;"D;j,  
  C (90)capacity ratios 生产能力比率   g*w<*  
  C (91)capital 资本    FgL,k  
  C (92)capital assets pricing model资本资产计价模式   Jc)^49Rf  
  C (93)capital commitment 承诺资本   y*{Zbz#{  
  C (94)capital employed 已运用的资本   L6>pGx  
  C (95)capital expenditure 资本支出   s4_/&h  
  C (96)capital expenditureauthorization 资本支出核准   fQLt=Lrp  
  C (97)capital expenditure control 资本支出控制   y8VpFa  
  C (98)capital expenditure proposal资本支出申请   <o2r~E0r3  
  C (99)capital funding planning 资本基金筹集计划   p;?*}xa  
  C (100)capital gain 资本收益   3:%QB9qc]'  
  C (101)capital investment appraisal资本投资评估   LQnkcV  
  C (102)capital maintenance 资本保全   bqanFQj  
  C (103)capital resource planning 资本资源计划   #d{=\$=  
  C (104)capital surplus 资本盈余   iq nJ~g  
  C (105)capital turnover 资本周转率   %p&k5:4<"#  
  C (106)card 记录卡   ~x{.jn  
  C (107)cash 现金    p0.|<  
  C (108)cash account 现金账户   &rDM<pO #-  
  C (109)cash book 现金账薄   Y^%T}yTtq  
  C (110)cash cow 金牛产品   [OOS`N4<  
  C (111)cash flow 现金流量   : Q+5,v-c  
  C (112)cash discounted 现金贴现   D@EO=08<b  
  C (113)cash flow budget 现金流量预算   9+,R`v  
  C (114)cash flow statement 现金流量表   .oEmU+  
  C (115)cash ledger 现金分类账   ]]}tdn_  
  C (116)cash limit 现金限额   /ug8]Lo0  
  C (117)CCA 现时成本会计   uS&| "*pR  
  C (118)center 中心   C0=9K@FCb  
  C (119)changeover time 变更时间   \.XLcz  
  C (120)chartered entity 特许经济个体   e&eW|E  
  C (121)cheque 支票   7?OH,^  
  C (122)cheque register 支票登记薄   ]CU]pK?nq  
  C (123)coin analysis 零钱分类   >hY" 3  
  C (124)classification 分类   .k TG[)F0b  
  C (125)clock card 工时卡   569}Xbc/  
  C (126)code 代码   nS()u}c;r  
  C (127)commitment accounting 承诺确认会计   yBLK$@9  
  C (128)common cost 共同成本   &;LqF#ZL  
  C (129)company limited byguarantee 有限担保责任公司   `P Xz  
C (130)company limited shares 股份有限公司   4[ryKPa,  
  C (131)competitive position 竞争能力状况   J==SZ v  
  C (132)concept 概念   ,(a5@H$f  
  C (133)conglomerate 跨行业企业   a:~@CUD >I  
  C (134)consistency concept 一致性概念   Y+/JsOD  
  C (135)consolidated accounts 合并报表   `ovtHl3Q  
  C (136)consolidation accounting 合并会计   lq.Te,Y%w  
  C (137)consortium 财团   W"L&fV+3  
  C (138)contingency plan 应急计划   :hG PTf  
  C (139)contingent liabilities 或有负债   > Oh?%%6  
  C (140)continuous operation 连续生产   O7']  
  C (141)contra 抵消   3p?KU-  
  C (142)contract cost 合同成本   79zJ\B_  
  C (143)contract costing 合同成本计算   K}[>T(0E  
  C (144)contribution 贡献毛益   p}Fs'l?7Rq  
  C (145)contribution centre 贡献中心   9iN.3/ T8  
  C (146)contribution chart 贡献图   KlK`;cr?  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   _DRrz naw  
  C (148)contribution to salesration 贡献毛益对销售比率   \Mv":Lm1  
  C (149)control 控制    Lw1T 4n  
  C (150)control account 控制帐户   ^ 4%Zvl  
  C (151)control limits 控制限度   uhN%Aj\iu(  
  C (152)controllability concept 可控制概念   4^6.~6a  
  C (153)controllable cost 可控制成本   4LI0SwD#^/  
  C (154)conversion cost 加工成本   DjMf,wX-{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   S\y%4}j  
  C (156)corporate appraisal 公司评估   ^s\3/z>b4!  
  C (157)corporate planning 公司计划   3#wcKv%>&_  
  C (158)corporate social reporting 公司社会报告   DOm[*1@^  
  C (159)corporation 股份公司   _eLWQ|6Fx  
  C (160)cost 成本   mq/zTm  
  C (161)cost account 成本帐户   4([.xT  
  C (162)cost accounting 成本会计   Oc9#e+_&  
  C (163)cost accounting manual 成本手册   ! BU)K'mj  
  C (164)cost accounts calendar 成本报表的日历时间   _9:@Vl]Q@  
  C (165)cost adjustment 成本调整   Ju@Q6 J5  
  C (166)cost allocation 成本分配   "Clz'J]{  
  C (167)cost apportionment 成本分摊   'NZGQeb K  
  C (168)cost attribution 成本归属   O?bK%P]ay  
  C (169)cost audit 成本审计   Z.Rb~n&  
  C (170)cost behaviour 成本性态   X fz`^x>M  
  C (171)cost benefit analysis 成本效益分析   9?+9UlJ7K  
  C (172)cost center 成本中心   hwnx<f '  
  C (173)cost driver 成本动因
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