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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 L1: nfH&:'  
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  1.audit   审计 0iV ;g`%  
  2.attestation   鉴证 \X5 3|Y;=  
  3.credibility   可信赖程度 3-iD.IAUm@  
  4.audit of financial statements 财务报表审计 Od-Ax+Hp  
  5.agreed-upon procedures 执行商定程序 YtpRy% R  
  6.high levels of assurance 高水平保证 8TW5(fl  
  7.compilation 编制 Cs#w72N  
  8.reliability 可靠性 Q,~x#  
  9.relevance 相关性 Ev{MCu1!6  
  10.professional skepticism 职业谨慎 (n,N8k;  
  11.objectivity 客观性 #jm@N7OZ  
  12. professional competence 专业胜任能力 9n"V\e_R  
  13.Senior/CPA-in-charge 项目经理 `w+1C&>^[  
  14.audit engagement letter 业务约定书 |kc@L`7s  
  15.recurring audit 连续审计 \sITwPA[z  
  16.the client 委托人 .;g}%C  
  17.change CPA 更换注册会计 #3+~.,X9  
  18.the existing CPA 现任注册会计师 x9&p!&*&IT  
  19.the successor CPA 后任注册会计师 ws[/  
  20.the preceding CPA前任注册会计师 'BhwNuW\"  
  21.issue the audit report 出具审计报告 O:I Q!mzV5  
  22.expert 专家 cJ2PI  
  23.the board of directors 董事会 ('JKN"3  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Im+ 7<3Z  
  25.assess material misstatement risks评估重大错报风险 j`9Qzi1  
  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 toIYE*ocv=  
  27.a general knowledge of —— 初步了解―――的情况 `7\H41%\pp  
  28.a more knowledge of—— 进一步了解的情况 Bzw19S6y  
  29.the prior year‘s working papers 以前年度工作底稿 eF5;[ v  
  30.minutes of meeting 会议纪要 G|*G9nQ  
  31.business risks 经营风险 qe%V#c  
  32.appropriateness 适当性 -?z\5 z  
  33.accounting estimate 会计估计 /?P!.!W&  
  34.management representations 管理层声明 -=mwy  
  35.going concern assumption 持续经营假设 O1'K>teF%  
  36.audit plan 审计计划 = ^s$ <  
  37.significant audit areas 重点审计领域 $UC{"0  
  38.error 错误 "mA1H]r3  
  39.fraud舞弊 r^5jh1  
  40.modified or additional procedures 修改或追加审计程序  n}OU Y  
  41.misappropriation of assets 侵占资产 {OP~8e"  
  42.transactions without substance 虚假交易 AG>\aV"b  
  43.unusual pressures 异常压力 X}W)3v  
  44.the suspected noncompliance 涉嫌存在违法行为 $@.jZ_G  
  45.materialiy 重要性 ZLrHZhP-+  
  46.exceed the materiality level 超过重要性水平 n"Z |e tZ4  
  47.approach the materiality level 接近重要性水平 'Wp @b678  
  48.an acceptably low level 可接受水平 vxVOcO9<  
  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 \z:<DsQ&  
  50.misstatements or omissions 错报或漏报 Y[um|M315  
  51.aggregate 总计 q:]Q% IC^  
  52.subsequent events 期后事项 ,H{={aln  
  53.adjust the financial statements 调整财务报表 b 4OnZ;FI  
  54.perform additional audit procedures 实施追加的审计程序 bLlH//ZRH  
  55.audit risk 审计风险 esI'"hVJ  
  56.detection risk 检查风险 p[qg&VKB  
  57.inappropriate audit opinion 不适当的审计意见 Ao"C<.gUYP  
  58.material misstatement 重大的错报 M1{(O Y(G  
  59.tolerable misstatement 可容忍错报 2Wl{Br.  
  60.the acceptable level of detection risk 可接受的检查风险 h.}u?{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ) EXJ   
  62.simall business 小规模企业 $3\,h; y  
  63.accounting system 会计系统 z_n \5.  
  64.test of control 控制测试 N2FbrfNFa  
  65.walk-through test 穿行测试 x<F $aXOS  
  66.communication 沟通 5v|EAjB6o  
  67.flow chart 流程图 [.-a$J[4+F  
  68.reperformance of internal control 重新执行 f^e&hyC   
  69.audit evidence 审计证据 ;;Tq$#vd  
  70.substantive procedures 实质性程序 %/pc=i|+  
  71.assertions 认定 DFy1 bg  
  72.esistence 存在 t9` Ed>a  
  73.occurrence 发生 =/}X$,@2  
  74.completeness 完整性 FYl3c   
  75.rights and obligations 权利和义务 l"\uf(0K  
  76.valuation and allocation 计价和分摊 YgimJsm  
  77.cutoff 截止 :1_mfX  
  78.accuracy 准确性 X-/Ban  
  79.classification 分类 >];"N{ A  
  80.inspection 检查 1`l;xw1W  
  81.supervision of counting 监盘 "+h/-2rA  
  82.observation 观察 %l|\of7P2}  
  83.confirmation 函证 J-XTN"O  
  84.computation 计算 eY}V9*.v  
  85.analytical procedures 分析程序 Pa&4)OD  
  86.vouch 核对 gtYRV*^q  
  87.trace 追查 vYnftJK&  
  88.audit sampling 审计抽样 A*i_|]Q  
  89.error 误差 39D }  
  90.expected error 预期误差 dG0VBE  
  91.population 总体 -J?~U2  
  92.sampling risk 抽样风险 Uw <{i  
  93.non- sampling risk 非抽样风险 G Y-M.|%  
  94.sampling unit 抽样单位 n9] ~  
  95.statistical sampling 统计抽样 ri+U0[e3  
  96.tolerable error 可容忍误差 7'eh)[T  
  97.the risk of under reliance 信赖不足风险 hW' HT  
  98.the risk of over reliance 信赖过度风险 - _t&+5]  
  99.the risk of incorrect rejection 误拒风险 LNiS`o\  
  100. the risk of incorrect acceptance 误受风险 XTo8,'UaP  
  101.working trial balance 试算平衡表 % rcFT_  
  102.index and cross-referencing 索引和交叉索引 }N,>A-P  
  103.cash receipt 现金收入 Ekjf^Uo  
  104.cash disbursement 现金支出 F1c&0*_A  
  105.bank statement 银行对账单 *rf$>8~$n  
  106.bank reconciliation 银行存款余额调节表 U ~1 SF  
  107.balance sheet date 资产负债表日 MZ~.(&  
  108.net realizable value 可变现净值 o^GC=Aca`  
  109.storeroom 仓库 .'lN4x  
  110.sale invoice 销售发票 tlGWl0V?7Q  
  111.price list 价目表 p+<}Y DMb  
  112.positive confirmation request 积极式询证函 o0`q#>7!_b  
  113.negative confirmation request 消极式询证函 X4Xf2aXI  
  114.purchase requisition 请购单 o5 WW{)Q  
  115.receiving report 验收报告 aU(tu2  
  116.gross margin 毛利 VQ<5%+  
  117.manufacturing overhead 制造费用 }\Z5{OA  
  118.material requisition 领料单 p;`N\.ld  
  119.inventory-taking 存货盘点 5\S&)ZA@  
  120.bond certificate 债券 8*Zvr&B,G  
  121.stock certificate 股票 x)R0F\_  
  122.audit report 审计报告 y<M]dd$  
  123.entity 被审计单位 fS I%c3  
  124.addressee of the audit report 审计报告的收件人 . r `[  
  125.unqualified opinion 无保留意见 T2|:nC )@  
  126.qualified opinion 保留意见 fl)zQcA  
  127.disclaimer of opinion 无法表示意见 v}P!HczmMP  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   {^m5#f 0"  
  A (2)absorbed overhead 已吸收制造费用 oMc 1:=EG  
  A (3)absorption costing 吸收成本计算 `bqzg  
  A (4)account 账户,报表   #LWg"i  
  A (5)accounting postulate 会计假设    ?Ib}  
  A (6)accounting series release 会计公告文件   nh;y:Bi  
  A (7)accounting valuation 会计计价   voh^|(:(TH  
  A (8)account sale 承销清单 SRWg[H  
  A (9)accountability concept 经营责任概念   -u~eZ?(!Ye  
  A (10)accountancy 会计职业   yjpz_<7a=  
  A (11)accountant 会计师   ZNL5({lv  
  A (12)accounting 会计   z!Hx @){|  
  A (13)agency cost 代理成本   ]!aUT&  
  A (14)accounting bases 会计基础   SQ<f  
  A (15)accounting manual 会计手册   j_c+.iET  
  A (16)accounting period 会计期间   VDn:SGj5  
  A (17)accounting policies 会计方针   +WL  D  
  A (18)accounting rate of return 会计报酬率   4J}3,+  
  A (19)accounting reference date 会计参照日   Q>%E`h  
  A (20)accounting reference period 会计参照期间   b1)\Zi  
  A (21)accrual concept 应计概念   wY`#$)O0*  
  A (22)accrual expenses 应计费用   `]{Psc6_=  
  A (23)acid test ration 速动比率(酸性测试比率)   1eiw3WU;  
  A (24)acquisition 购置   **HrWM%?8o  
  A (25)acquisition accounting 收购会计   AT ymKJ  
  A (26)activity based accounting 作业基础成本计算   (&c,twa~  
  A (27)adjusting events 调整事项   }!B.K^@)  
  A (28)administrative expenses 行政管理费   vHc#m@4o  
  A (29)advice note 发货通知   {aIZFe}B  
  A (30)amortization 摊销   qc&jd  
  A (31)analytical review 分析性检查   mu>] 9ZW  
  A (32)annual equivalent cost 年度等量成本法   a7*COh  
  A (33)annual report and accounts 年度报告和报表   zq=&4afOE  
  A (34)appraisal cost 检验成本   +7Rt{C,  
  A (35)appropriation account 盈余分配账户   A^L?_\e6  
  A (36)articles of association 公司章程细则   ;sQ2 0 B'  
  A (37)assets 资产   UM\}aq=,  
  A (38)assets cover 资产保障   xT=ySa$|>  
  A (39)asset value per share 每股资产价值   L!vWRwZwC  
  A (40)associated company 联营公司   |D+p$^L  
  A (41)attainable standard 可达标准   }VZM,.w  
dk:xnX%  
 A (42)attributable profit 可归属利润   Om6Mmoqh  
  A (43)audit 审计   I4:rie\hjC  
  A (44)audit report 审计报告   %ET # z!  
  A (45)auditing standards 审计准则   y($ EK(cb  
  A (46)authorized share capital 额定股本   Gym#b{#":  
  A (47)available hours 可用小时   >uW^.e "F  
  A (48)avoidable costs 可避免成本 4 +I 3+a"  
  B (49)back-to-back loan 易币贷款   Y{j7Q4{  
  B (50)backflush accounting 倒退成本计算   e# <4/FR  
  B (51)bad debts 坏帐   g/B\ObY  
  B (52)bad debts ratio 坏帐比率   Rdj8 *f  
  B (53)bank charges 银行手续费   AoU_; B\b%  
  B (54)bank overdraft 银行透支   ``6{T1fQS  
  B (55)bank reconciliation 银行存款调节表   SctJxY(}!  
  B (56)bank statement 银行对账单   $E@ouX?  
  B (57)bankruptcy 破产   F {/>u(@3  
  B (58)basis of apportionment 分摊基础   ,zoB0([  
  B (59)batch 批量   9BO|1{  
  B (60)batch costing 分批成本计算   r;'i<t{P  
  B (61)beta factor B(市场)风险因素   ;Rs.rl>;t/  
  B (62)bill 账单   []=_<]{  
  B (63)bill of exchange 汇票   Q!`)e@r  
  B (64)bill of landing 提单   ;/R kMS  
  B (65)bill of materials 用料预计单   Fr2kbQTg;  
  B (66)bill payable 应付票据   [\a:4vDAbi  
  B (67)bill receivable 应收票据   gY%OhYtF2  
  B (68)bin card 存货记录卡   {=qEBbM  
  B (69)bonus 红利   X 'xUwT|_+  
  B (70)book-keeping 薄记   A`IHP{aB  
  B (71)Boston classification 波士顿分类   73VQ@J n  
  B (72)breakeven chart 保本图   Enu!u~1]F  
  B (73)breakeven point 保本点   r:73uRk  
  B (74)breaking-down time 复位时间   !"`Jqs  
  B (75)budget 预算   G~S))p  
  B (76)budget center 预算中心   df^0{gNHx  
  B (77)budget cost allowance 预算成本折让   <8*A\&  
  B (78)budget manual 预算手册   ;}UzJe ,S  
  B (79)budget period 预算期间   " % SX@  
  B (80)budgetary control 预算控制   9QC< E|  
  B (81)budgeted capacity 预算生产能力   hRa\1Jt>a  
  B (82)burden 制造费用   3`x sK[  
  B (83)business center 经营中心   [z^Od  
  B (84)business entity 营业个体   @K7ebYr?  
  B (85)business unit 经营单位   Etw~*  
 B (86)buy-out management 管理性购买产权   p%tE v  
  B (87)by-product 副产品 K[*h+YO  
  C (88)called-up share capital 催缴股本   ed=n``P~}  
  C (89)capacity 生产能力   0u>yT?jP  
  C (90)capacity ratios 生产能力比率   KM5jl9Vv  
  C (91)capital 资本   28ja-1dB  
  C (92)capital assets pricing model资本资产计价模式   Bj; [  
  C (93)capital commitment 承诺资本    8>ESD}(  
  C (94)capital employed 已运用的资本   z1 kBNOr  
  C (95)capital expenditure 资本支出   )y(oHRCp->  
  C (96)capital expenditureauthorization 资本支出核准   ]9#CVv[rq  
  C (97)capital expenditure control 资本支出控制   uW ) \,  
  C (98)capital expenditure proposal资本支出申请   y?"$(%3|  
  C (99)capital funding planning 资本基金筹集计划   J_|7$ l/  
  C (100)capital gain 资本收益   F|6 nwvgq  
  C (101)capital investment appraisal资本投资评估   tB]`Hj  
  C (102)capital maintenance 资本保全   w<Zdq}{jO  
  C (103)capital resource planning 资本资源计划   cD5w| rm?i  
  C (104)capital surplus 资本盈余   cT\O v P*_  
  C (105)capital turnover 资本周转率   7qpzk7X?pR  
  C (106)card 记录卡   dJloH)uJZ>  
  C (107)cash 现金   h>~jQ&\M  
  C (108)cash account 现金账户   Pb0)HlLq  
  C (109)cash book 现金账薄   h] <GTWj  
  C (110)cash cow 金牛产品   oN_S}o  
  C (111)cash flow 现金流量   " 98/HzR  
  C (112)cash discounted 现金贴现   m\_+)eI|  
  C (113)cash flow budget 现金流量预算   92s4u3 L;  
  C (114)cash flow statement 现金流量表   n'q aR<bY  
  C (115)cash ledger 现金分类账   ?){0- A4  
  C (116)cash limit 现金限额   (qJIu  
  C (117)CCA 现时成本会计   WfRVv3Vm  
  C (118)center 中心   t#a.}Jl  
  C (119)changeover time 变更时间   p 7 , f6kG  
  C (120)chartered entity 特许经济个体   G}182"#4  
  C (121)cheque 支票   n; Lo  
  C (122)cheque register 支票登记薄   nWKO8C>  
  C (123)coin analysis 零钱分类   43+EX.c  
  C (124)classification 分类   joxS+P5#  
  C (125)clock card 工时卡   f$G r`d  
  C (126)code 代码   Ga]47pQ"F  
  C (127)commitment accounting 承诺确认会计   cR,'o'V/  
  C (128)common cost 共同成本   c]GQU  
  C (129)company limited byguarantee 有限担保责任公司   {k kAqJ  
C (130)company limited shares 股份有限公司   r5D jCV"  
  C (131)competitive position 竞争能力状况   u wH)$Pl  
  C (132)concept 概念   c$@`P  
  C (133)conglomerate 跨行业企业   _TtX`b_Z  
  C (134)consistency concept 一致性概念   V+Y|4Y&  
  C (135)consolidated accounts 合并报表   eLCd Ar  
  C (136)consolidation accounting 合并会计   mk#>Dpy?  
  C (137)consortium 财团   -kWO2  
  C (138)contingency plan 应急计划   TFAYVK~  
  C (139)contingent liabilities 或有负债   W/#KX}4  
  C (140)continuous operation 连续生产   f+*J ue  
  C (141)contra 抵消   `)0Rv|?  
  C (142)contract cost 合同成本   {CW1t5$*  
  C (143)contract costing 合同成本计算   ,Y`'myL8W  
  C (144)contribution 贡献毛益    aeEw#  
  C (145)contribution centre 贡献中心   O]c=Yyl  
  C (146)contribution chart 贡献图   eV"dv*R  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =6.8bZT\  
  C (148)contribution to salesration 贡献毛益对销售比率   _{N0OX  
  C (149)control 控制   8dV.nO  
  C (150)control account 控制帐户   JQ~y- lt  
  C (151)control limits 控制限度   f 1sy9nQs  
  C (152)controllability concept 可控制概念   Q2JdO 6[96  
  C (153)controllable cost 可控制成本   jjJc1p0  
  C (154)conversion cost 加工成本   H+S~ bzz  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   SNQz8(O  
  C (156)corporate appraisal 公司评估   i58ZV`Rk`  
  C (157)corporate planning 公司计划   RY>)eGJ  
  C (158)corporate social reporting 公司社会报告   A ~qW.  
  C (159)corporation 股份公司   r~ZS1Tp  
  C (160)cost 成本   9V|E1-")E  
  C (161)cost account 成本帐户   LXBbz;vYl  
  C (162)cost accounting 成本会计   uPa/,"p  
  C (163)cost accounting manual 成本手册    f$:7A0  
  C (164)cost accounts calendar 成本报表的日历时间   |pfhrwJp  
  C (165)cost adjustment 成本调整   Y}AmX  
  C (166)cost allocation 成本分配   ^VSt9 &  
  C (167)cost apportionment 成本分摊   A8=e?%  
  C (168)cost attribution 成本归属   ;X?Ah  
  C (169)cost audit 成本审计   r]8wOu-'  
  C (170)cost behaviour 成本性态   _fczE~O/  
  C (171)cost benefit analysis 成本效益分析   4^ d+l.F  
  C (172)cost center 成本中心   1x~%Ydy  
  C (173)cost driver 成本动因
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