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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 : S3+UT  
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  1.audit   审计 [#q]B=JB  
  2.attestation   鉴证 I](a 5i  
  3.credibility   可信赖程度 [)1vKaC  
  4.audit of financial statements 财务报表审计 Uu5(/vw]  
  5.agreed-upon procedures 执行商定程序 >>,G3/Zd*  
  6.high levels of assurance 高水平保证 GaG>0 x   
  7.compilation 编制 } P ,"  
  8.reliability 可靠性 sqtz^K ROM  
  9.relevance 相关性 w|-3X  
  10.professional skepticism 职业谨慎 ;_)~h$1%=  
  11.objectivity 客观性 %&yPl{  
  12. professional competence 专业胜任能力 #YYJ4^":k  
  13.Senior/CPA-in-charge 项目经理 HyU:BW;  
  14.audit engagement letter 业务约定书 +q '1P}e  
  15.recurring audit 连续审计  '2*OrY  
  16.the client 委托人 "H).2{3(x  
  17.change CPA 更换注册会计 wCB*v<*  
  18.the existing CPA 现任注册会计师 0^gY4qx[u  
  19.the successor CPA 后任注册会计师 LWT\1#  
  20.the preceding CPA前任注册会计师 JRo/ HY+  
  21.issue the audit report 出具审计报告 3@Mh* \;\b  
  22.expert 专家 5 tQz! M  
  23.the board of directors 董事会 JiaR*3#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |cf-S8pwY  
  25.assess material misstatement risks评估重大错报风险 ;na%*G`  
  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 (Z(S?`')  
  27.a general knowledge of —— 初步了解―――的情况 z{ :;Rb  
  28.a more knowledge of—— 进一步了解的情况 *G> x07S)~  
  29.the prior year‘s working papers 以前年度工作底稿 {:K _=IRZ  
  30.minutes of meeting 会议纪要 Iz09O:ER  
  31.business risks 经营风险 M}x%'=Pox  
  32.appropriateness 适当性 |(z{)yWbC[  
  33.accounting estimate 会计估计 %7 bd}sJ#  
  34.management representations 管理层声明 fx5S2%f^  
  35.going concern assumption 持续经营假设 bGH#s {'5  
  36.audit plan 审计计划 ,G t!nm_  
  37.significant audit areas 重点审计领域 jU j\<aW  
  38.error 错误 lD0-S0i  
  39.fraud舞弊 #5@(^N5p`  
  40.modified or additional procedures 修改或追加审计程序 6iyl8uL0J  
  41.misappropriation of assets 侵占资产 }} =n]_f  
  42.transactions without substance 虚假交易 q()o |V  
  43.unusual pressures 异常压力 %Hbq3U30  
  44.the suspected noncompliance 涉嫌存在违法行为 xo_STLAw  
  45.materialiy 重要性 "/aZ*mkjfJ  
  46.exceed the materiality level 超过重要性水平 Xb%q9Z  
  47.approach the materiality level 接近重要性水平 Swhz\/u9  
  48.an acceptably low level 可接受水平 2{rWAPHgz  
  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 tb+gCs'D  
  50.misstatements or omissions 错报或漏报 J[ Gpd  
  51.aggregate 总计 Fvl\.  
  52.subsequent events 期后事项 )=[\YfK  
  53.adjust the financial statements 调整财务报表 S{+t>en  
  54.perform additional audit procedures 实施追加的审计程序 iWf+wC|  
  55.audit risk 审计风险 ZL6 HD n!  
  56.detection risk 检查风险 kg7F8($  
  57.inappropriate audit opinion 不适当的审计意见 2d[q5p  
  58.material misstatement 重大的错报 \34vE@V*  
  59.tolerable misstatement 可容忍错报 NZvgkci_(u  
  60.the acceptable level of detection risk 可接受的检查风险 f,TW|Y'{g  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 AOR?2u  
  62.simall business 小规模企业 4>jHS\jc  
  63.accounting system 会计系统 8!{*!|Xd  
  64.test of control 控制测试 6VGY4j}:(  
  65.walk-through test 穿行测试 o72r `2  
  66.communication 沟通 XHk"nbj  
  67.flow chart 流程图 Z@0tZ^V{  
  68.reperformance of internal control 重新执行 ;'n%\*+fHH  
  69.audit evidence 审计证据 lvke!~#  
  70.substantive procedures 实质性程序 fs 'SCwx  
  71.assertions 认定 Ib#-M;{  
  72.esistence 存在 m^3x%ENZ  
  73.occurrence 发生 ^5sA*%T4  
  74.completeness 完整性 P51M?3&=l  
  75.rights and obligations 权利和义务 =0g!Q   
  76.valuation and allocation 计价和分摊 d?*] /ZiR  
  77.cutoff 截止 /4an@5.\C  
  78.accuracy 准确性 og}Ri!^  
  79.classification 分类 M}\h?s   
  80.inspection 检查 ~S8:xG+s  
  81.supervision of counting 监盘 |H?t+Dyn)q  
  82.observation 观察 7S a9  
  83.confirmation 函证 Ou_H&R  
  84.computation 计算 |UXSUP @s  
  85.analytical procedures 分析程序 "JB4 Uaa  
  86.vouch 核对 o P`l)`  
  87.trace 追查 Dp([r  
  88.audit sampling 审计抽样 GmH DG-  
  89.error 误差 =NF0E8O  
  90.expected error 预期误差 H9*k(lnz`  
  91.population 总体 u<edO+  
  92.sampling risk 抽样风险 |4df)  
  93.non- sampling risk 非抽样风险 r:g\  
  94.sampling unit 抽样单位 EqW~K@  
  95.statistical sampling 统计抽样 Ek{QNlQ]4  
  96.tolerable error 可容忍误差 MGR:IOTa  
  97.the risk of under reliance 信赖不足风险 7iP+!e}$.  
  98.the risk of over reliance 信赖过度风险 keAoJeG,J  
  99.the risk of incorrect rejection 误拒风险 LiG$M{0  
  100. the risk of incorrect acceptance 误受风险 B0@ Tz39=  
  101.working trial balance 试算平衡表 B6  0  
  102.index and cross-referencing 索引和交叉索引 ZxF`i>/h  
  103.cash receipt 现金收入 _Si=Jp][  
  104.cash disbursement 现金支出 k*$WAOJEW  
  105.bank statement 银行对账单 r2=@1=?8  
  106.bank reconciliation 银行存款余额调节表 h=#w< @  
  107.balance sheet date 资产负债表日 >rd#,r  
  108.net realizable value 可变现净值 *S,~zOYN  
  109.storeroom 仓库 l0Q5q)U1A  
  110.sale invoice 销售发票 2ioHhcYdJU  
  111.price list 价目表 NrqJf-ldo  
  112.positive confirmation request 积极式询证函 h&>3;Lj  
  113.negative confirmation request 消极式询证函 ;,f\Wf"BW  
  114.purchase requisition 请购单 h:aa^a~y i  
  115.receiving report 验收报告 ok:uTeJI  
  116.gross margin 毛利 y:;.r:  
  117.manufacturing overhead 制造费用 g:Hj1!'  
  118.material requisition 领料单 q1}!Okr"2  
  119.inventory-taking 存货盘点 Q~,Mzt"}W  
  120.bond certificate 债券 T8^9*]:@c!  
  121.stock certificate 股票 cC/h7o dY  
  122.audit report 审计报告 ALMsF2H  
  123.entity 被审计单位 -<#) ]um  
  124.addressee of the audit report 审计报告的收件人 \&Yn)|!  
  125.unqualified opinion 无保留意见 !.vyzCJTzB  
  126.qualified opinion 保留意见 HRf;bKZ  
  127.disclaimer of opinion 无法表示意见 `_\KN_-%Vu  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |}=eY?iXo  
  A (2)absorbed overhead 已吸收制造费用 E %mEfj7  
  A (3)absorption costing 吸收成本计算 QG5WsuT  
  A (4)account 账户,报表   U{2xgN J  
  A (5)accounting postulate 会计假设   l2 .S^S  
  A (6)accounting series release 会计公告文件   T\l`Y-vu  
  A (7)accounting valuation 会计计价   I*u3 e  
  A (8)account sale 承销清单 !xsfhLZK  
  A (9)accountability concept 经营责任概念   P q /5Dy  
  A (10)accountancy 会计职业   p'jc=bL E  
  A (11)accountant 会计师   cN,*QN  
  A (12)accounting 会计   $bTtD<a  
  A (13)agency cost 代理成本   {7M++J=  
  A (14)accounting bases 会计基础   V^_A{\GK  
  A (15)accounting manual 会计手册   X*2W4udF  
  A (16)accounting period 会计期间   $k~TVm Yex  
  A (17)accounting policies 会计方针   7e"}ojt$  
  A (18)accounting rate of return 会计报酬率   6K.2VY#  
  A (19)accounting reference date 会计参照日   QH'*MY  
  A (20)accounting reference period 会计参照期间   $TIeeTB  
  A (21)accrual concept 应计概念   rW?Wd Eg  
  A (22)accrual expenses 应计费用   xw#CwMbbi  
  A (23)acid test ration 速动比率(酸性测试比率)   v) n-  
  A (24)acquisition 购置   xM jn=\}  
  A (25)acquisition accounting 收购会计   Os9SfL  
  A (26)activity based accounting 作业基础成本计算   6 U.Jaai:  
  A (27)adjusting events 调整事项   9?l a5  
  A (28)administrative expenses 行政管理费   (`.# n3{  
  A (29)advice note 发货通知   noWF0+ %  
  A (30)amortization 摊销   _b&|0j:Ud  
  A (31)analytical review 分析性检查   6 >kULp  
  A (32)annual equivalent cost 年度等量成本法   EFX2>&mWo8  
  A (33)annual report and accounts 年度报告和报表   F6\{gQ<E  
  A (34)appraisal cost 检验成本   qAjtvc2  
  A (35)appropriation account 盈余分配账户   a/J<(sak~X  
  A (36)articles of association 公司章程细则   [ws _ g,/  
  A (37)assets 资产   im>(^{{r&  
  A (38)assets cover 资产保障   SzW;Yb"#^k  
  A (39)asset value per share 每股资产价值   wps/{h,  
  A (40)associated company 联营公司   }_+XN"}C  
  A (41)attainable standard 可达标准   #T7v]@K67  
!ku}vTe  
 A (42)attributable profit 可归属利润   ('&lAn  
  A (43)audit 审计   Cut~k"lv  
  A (44)audit report 审计报告   u zZ|0  
  A (45)auditing standards 审计准则   X$kLBG_  
  A (46)authorized share capital 额定股本   *)K 5<}V  
  A (47)available hours 可用小时   [:X@|,1V!L  
  A (48)avoidable costs 可避免成本 "| nXR8t.r  
  B (49)back-to-back loan 易币贷款   L)'G_)Sl  
  B (50)backflush accounting 倒退成本计算   3&-rOc  
  B (51)bad debts 坏帐   5%,3)H{;t  
  B (52)bad debts ratio 坏帐比率   u]*7",R uU  
  B (53)bank charges 银行手续费   owN wj  
  B (54)bank overdraft 银行透支   x1gS^9MqCB  
  B (55)bank reconciliation 银行存款调节表   #49l\>1 z  
  B (56)bank statement 银行对账单   Q>1BOH1by  
  B (57)bankruptcy 破产   K=f4<tP_  
  B (58)basis of apportionment 分摊基础   m212 gc0u  
  B (59)batch 批量   j97+'AKX  
  B (60)batch costing 分批成本计算   yy3r h(ea  
  B (61)beta factor B(市场)风险因素   '{d _q6,%  
  B (62)bill 账单   !Rv ;~f/2  
  B (63)bill of exchange 汇票   Gk :fw#R  
  B (64)bill of landing 提单   {it.F4.  
  B (65)bill of materials 用料预计单   J*B-*6O44  
  B (66)bill payable 应付票据   88?bUA3]  
  B (67)bill receivable 应收票据   4  %0s p  
  B (68)bin card 存货记录卡   7 A0?tG  
  B (69)bonus 红利   5EtR>Pc  
  B (70)book-keeping 薄记   :w8{BIUN)  
  B (71)Boston classification 波士顿分类   w{tA{{  
  B (72)breakeven chart 保本图   Fs]N9],=I  
  B (73)breakeven point 保本点   alJ0gc2?  
  B (74)breaking-down time 复位时间   *BKD5EwS  
  B (75)budget 预算   V!:!c]8F  
  B (76)budget center 预算中心   R0?bcP&  
  B (77)budget cost allowance 预算成本折让   x1:mT[[$  
  B (78)budget manual 预算手册    2s}S9  
  B (79)budget period 预算期间   HlE8AbEg  
  B (80)budgetary control 预算控制   #S7oW@  
  B (81)budgeted capacity 预算生产能力   I_1?J* b4k  
  B (82)burden 制造费用   7-S?RU]g  
  B (83)business center 经营中心   Cmx<>7fN  
  B (84)business entity 营业个体   ,:Px(=d4  
  B (85)business unit 经营单位   jIKg* @  
 B (86)buy-out management 管理性购买产权   ?+}Su'pv}  
  B (87)by-product 副产品 JC'3x9_<z  
  C (88)called-up share capital 催缴股本   3,p!Fun:r  
  C (89)capacity 生产能力   INnd TF  
  C (90)capacity ratios 生产能力比率   h2Q'5G  
  C (91)capital 资本   aImzK/  
  C (92)capital assets pricing model资本资产计价模式   X;LYGJ{Xk  
  C (93)capital commitment 承诺资本   "ku[b\W  
  C (94)capital employed 已运用的资本   ;0eVE  
  C (95)capital expenditure 资本支出   e;6:U85LS  
  C (96)capital expenditureauthorization 资本支出核准   s9C^Cy^su  
  C (97)capital expenditure control 资本支出控制   hWly8B[I  
  C (98)capital expenditure proposal资本支出申请   SS/vw%  
  C (99)capital funding planning 资本基金筹集计划   *(x.egORd  
  C (100)capital gain 资本收益   SGKAx<U  
  C (101)capital investment appraisal资本投资评估   ?e9tnk3  
  C (102)capital maintenance 资本保全   WsbVO|C  
  C (103)capital resource planning 资本资源计划   QGNKQ`~  
  C (104)capital surplus 资本盈余   2P:X_:`~[  
  C (105)capital turnover 资本周转率   5 3pW:`  
  C (106)card 记录卡   hk !=ZE3  
  C (107)cash 现金   APl]EV" l  
  C (108)cash account 现金账户   !$Uo$?gC  
  C (109)cash book 现金账薄   3nA^s"#p  
  C (110)cash cow 金牛产品   1ZF KLI`V  
  C (111)cash flow 现金流量   DT- .Gdb8  
  C (112)cash discounted 现金贴现   /3)\^Pof  
  C (113)cash flow budget 现金流量预算   D:k< , {  
  C (114)cash flow statement 现金流量表   6vNW)1{nn  
  C (115)cash ledger 现金分类账   >FE8CH!W&  
  C (116)cash limit 现金限额   C2<TR PT  
  C (117)CCA 现时成本会计   vapC5,W"2-  
  C (118)center 中心   wXQu%F3  
  C (119)changeover time 变更时间   NFVu~t  
  C (120)chartered entity 特许经济个体   2wpJ)t*PF  
  C (121)cheque 支票   2>jk@~Z1:u  
  C (122)cheque register 支票登记薄   !$n@:W/  
  C (123)coin analysis 零钱分类   &wi+)d  
  C (124)classification 分类   U_ VP\ 03  
  C (125)clock card 工时卡   0=,Nz  
  C (126)code 代码   ,?LE5]  
  C (127)commitment accounting 承诺确认会计   e\~nqKCb  
  C (128)common cost 共同成本   N:|``n>  
  C (129)company limited byguarantee 有限担保责任公司   ^.J_w  
C (130)company limited shares 股份有限公司   j~_iv~[  
  C (131)competitive position 竞争能力状况   O#.YTTj  
  C (132)concept 概念   TJYhgna  
  C (133)conglomerate 跨行业企业   QP~["%}T  
  C (134)consistency concept 一致性概念   *Y8 5ev q  
  C (135)consolidated accounts 合并报表   RV]#Bg*[#  
  C (136)consolidation accounting 合并会计   =b66H]h?  
  C (137)consortium 财团   <IWg]AJT :  
  C (138)contingency plan 应急计划   zsQ]U!*rD  
  C (139)contingent liabilities 或有负债   cQ1[x>OcU  
  C (140)continuous operation 连续生产   QE/kR!r  
  C (141)contra 抵消   gy?uk~p  
  C (142)contract cost 合同成本   8i$|j~M a  
  C (143)contract costing 合同成本计算   Dt!KgI3  
  C (144)contribution 贡献毛益   VMABj\yG  
  C (145)contribution centre 贡献中心   j f4<LmR  
  C (146)contribution chart 贡献图   0;x&\x7K  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9O &]!ga  
  C (148)contribution to salesration 贡献毛益对销售比率   E3a^"V3p  
  C (149)control 控制   I3 6@x`f  
  C (150)control account 控制帐户   ZeG4z({af  
  C (151)control limits 控制限度   ~5Fx[q  
  C (152)controllability concept 可控制概念   6`-<N!  
  C (153)controllable cost 可控制成本   !{,2uQXe  
  C (154)conversion cost 加工成本   2r2:  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   xw{K,; WeO  
  C (156)corporate appraisal 公司评估   v,opyTwG|  
  C (157)corporate planning 公司计划   C_3,|Zq?|  
  C (158)corporate social reporting 公司社会报告   Fr50hrtkU  
  C (159)corporation 股份公司   $@s-OQ}  
  C (160)cost 成本   # Ey_.4S  
  C (161)cost account 成本帐户   0++RxYFCL  
  C (162)cost accounting 成本会计   w nBvJb]4l  
  C (163)cost accounting manual 成本手册   a{ke%W$*P  
  C (164)cost accounts calendar 成本报表的日历时间   Iep_,o.Sk  
  C (165)cost adjustment 成本调整   MMO/vJC  
  C (166)cost allocation 成本分配   '-(Z.e~e  
  C (167)cost apportionment 成本分摊   v~ x`a0  
  C (168)cost attribution 成本归属   Cn=#oE8(A  
  C (169)cost audit 成本审计   HJb^l 4Q  
  C (170)cost behaviour 成本性态   |;:Kn*0/]  
  C (171)cost benefit analysis 成本效益分析   fP 3eR>e  
  C (172)cost center 成本中心   x _kT Wq  
  C (173)cost driver 成本动因
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