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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 Qm5Sf=E7Q  
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  1.audit   审计 uj^l&"  
  2.attestation   鉴证  ie4BE'  
  3.credibility   可信赖程度 Fz1K*xx'  
  4.audit of financial statements 财务报表审计 -0:Equ?pz  
  5.agreed-upon procedures 执行商定程序 qJ%AbdOI8  
  6.high levels of assurance 高水平保证 h-6zQs   
  7.compilation 编制 ~=i<O&nai  
  8.reliability 可靠性 {L.=)zt>  
  9.relevance 相关性 VB&`g<  
  10.professional skepticism 职业谨慎 x) OJ?l  
  11.objectivity 客观性 o@ W:PmKW  
  12. professional competence 专业胜任能力 l2 mO{'|C  
  13.Senior/CPA-in-charge 项目经理 Jt|W %`X>D  
  14.audit engagement letter 业务约定书 -YJ4-]Z  
  15.recurring audit 连续审计 ^J?y mo$>0  
  16.the client 委托人 o~tL;(sz  
  17.change CPA 更换注册会计 *Fu;sR2y%:  
  18.the existing CPA 现任注册会计师 =VvQ 2Y0h8  
  19.the successor CPA 后任注册会计师 KreF\M%Ke  
  20.the preceding CPA前任注册会计师 }&Kl)2:O  
  21.issue the audit report 出具审计报告 U?&&yynK  
  22.expert 专家 {/}p "(^  
  23.the board of directors 董事会 -H9WwFk  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Gf\u%S!%  
  25.assess material misstatement risks评估重大错报风险 /@feY?glc  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 T)tf!v3v  
  27.a general knowledge of —— 初步了解―――的情况 +p):   
  28.a more knowledge of—— 进一步了解的情况 &T2qi'  
  29.the prior year‘s working papers 以前年度工作底稿 d[$YTw  
  30.minutes of meeting 会议纪要  j*#k%;c  
  31.business risks 经营风险 Y2>0Y3yM  
  32.appropriateness 适当性 XO,gEn&6V  
  33.accounting estimate 会计估计 zelM}/d  
  34.management representations 管理层声明 Xot2L{EIUE  
  35.going concern assumption 持续经营假设 ,*j@Zb_r  
  36.audit plan 审计计划 gSt'<v  
  37.significant audit areas 重点审计领域 P2=u-{?~  
  38.error 错误 rO7[{<97m  
  39.fraud舞弊 (U^f0wJg  
  40.modified or additional procedures 修改或追加审计程序 _ Y8j l,J  
  41.misappropriation of assets 侵占资产 d6+{^v$#  
  42.transactions without substance 虚假交易 w .+B h  
  43.unusual pressures 异常压力 p}d+L{"V  
  44.the suspected noncompliance 涉嫌存在违法行为 H:!pFj  
  45.materialiy 重要性 #xfPobQ>il  
  46.exceed the materiality level 超过重要性水平 #1<Jwt+  
  47.approach the materiality level 接近重要性水平 NK$BF(HBi  
  48.an acceptably low level 可接受水平 z%~rQa./$  
  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 Rn5{s3?F~2  
  50.misstatements or omissions 错报或漏报 0S$6j-"  
  51.aggregate 总计 #S') i1 ;  
  52.subsequent events 期后事项 -,^Z5N#\|  
  53.adjust the financial statements 调整财务报表 |7@@~|A  
  54.perform additional audit procedures 实施追加的审计程序 7]lUPLsl  
  55.audit risk 审计风险 ]Yx&  
  56.detection risk 检查风险 @r9[&  
  57.inappropriate audit opinion 不适当的审计意见 vCsJnKqK  
  58.material misstatement 重大的错报 hhcO ]*  
  59.tolerable misstatement 可容忍错报 |P(8T'  
  60.the acceptable level of detection risk 可接受的检查风险 uL9O_a;!  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1y7Fv D~v  
  62.simall business 小规模企业 TDZ p1zpXb  
  63.accounting system 会计系统 S/)yi  
  64.test of control 控制测试 L]#b =Y  
  65.walk-through test 穿行测试 1}"Prx-  
  66.communication 沟通 B> V)6\   
  67.flow chart 流程图 MVOWJaT(Aq  
  68.reperformance of internal control 重新执行 :3.!?mOe2  
  69.audit evidence 审计证据 qz&?zzz;  
  70.substantive procedures 实质性程序 pfF2!`7pI  
  71.assertions 认定 Y:4 /06I  
  72.esistence 存在 iNv"!'|  
  73.occurrence 发生 v#b( 0G  
  74.completeness 完整性 dj5@9X  
  75.rights and obligations 权利和义务 5"2pU{xmK  
  76.valuation and allocation 计价和分摊 9/$Cq  
  77.cutoff 截止 U}^`R,C  
  78.accuracy 准确性 O 2W2&vY  
  79.classification 分类 +!eh\.u|]  
  80.inspection 检查 xY<*:&  
  81.supervision of counting 监盘 cs7K^D;.V  
  82.observation 观察 ~__rI-/_  
  83.confirmation 函证 2"8qtG`Et  
  84.computation 计算 )kvrQ6  
  85.analytical procedures 分析程序 RLR\*dL1  
  86.vouch 核对 , ^@z;xF  
  87.trace 追查 OXD*ZKi8  
  88.audit sampling 审计抽样 (65|QA   
  89.error 误差 ;(Kj-,>  
  90.expected error 预期误差 uQO\vRh0  
  91.population 总体 s>ohXISB[  
  92.sampling risk 抽样风险 t 4>\ ;  
  93.non- sampling risk 非抽样风险 buA/G-<e  
  94.sampling unit 抽样单位 M{Hy=:K+  
  95.statistical sampling 统计抽样 "V{v*Aei0  
  96.tolerable error 可容忍误差 2*TPW  
  97.the risk of under reliance 信赖不足风险 Q+; N(\  
  98.the risk of over reliance 信赖过度风险 (Ky$(Ubb#6  
  99.the risk of incorrect rejection 误拒风险 kadw1sYj  
  100. the risk of incorrect acceptance 误受风险 Fr)6<9%xVm  
  101.working trial balance 试算平衡表 iE,/x^&,&  
  102.index and cross-referencing 索引和交叉索引 aqKrf(R v  
  103.cash receipt 现金收入 !;E{D  
  104.cash disbursement 现金支出 m\@q2 l-  
  105.bank statement 银行对账单 b0uWUI(=  
  106.bank reconciliation 银行存款余额调节表  [1g   
  107.balance sheet date 资产负债表日 `P?!2\/  
  108.net realizable value 可变现净值 8om)A0S  
  109.storeroom 仓库 !]l;n Fd  
  110.sale invoice 销售发票 ^EcwY- Qr  
  111.price list 价目表 F`M`c%  
  112.positive confirmation request 积极式询证函 OEhDRU%k  
  113.negative confirmation request 消极式询证函 _`+2e-  
  114.purchase requisition 请购单 U)C>^ !Us  
  115.receiving report 验收报告 wPl9%  
  116.gross margin 毛利 *nlDN4Y[  
  117.manufacturing overhead 制造费用 QS%t:,0lp  
  118.material requisition 领料单 9"f  
  119.inventory-taking 存货盘点 ]+d> ;$O  
  120.bond certificate 债券 BoP,MpF  
  121.stock certificate 股票 |SuN3B4e  
  122.audit report 审计报告 |Pq z0n=v  
  123.entity 被审计单位 T~)R,OA7m  
  124.addressee of the audit report 审计报告的收件人 z, c=."<z  
  125.unqualified opinion 无保留意见 v%;Ny ab6$  
  126.qualified opinion 保留意见 ];*? `}#  
  127.disclaimer of opinion 无法表示意见 "GB493=v  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   2 sK\.yS  
  A (2)absorbed overhead 已吸收制造费用 aPm2\Sq$  
  A (3)absorption costing 吸收成本计算 PZk"!I<oN  
  A (4)account 账户,报表   ]:.9:RmEV  
  A (5)accounting postulate 会计假设   Vw+RR i(  
  A (6)accounting series release 会计公告文件   >;+q,U}  
  A (7)accounting valuation 会计计价   Y InPmR  
  A (8)account sale 承销清单 cXbQ  
  A (9)accountability concept 经营责任概念   jPEOp#C  
  A (10)accountancy 会计职业   <uvA([r=Vq  
  A (11)accountant 会计师   n..R'vNj  
  A (12)accounting 会计   7.bP Pr&  
  A (13)agency cost 代理成本   q@XxCP]  
  A (14)accounting bases 会计基础   Zb$P`~(%  
  A (15)accounting manual 会计手册   lf}%^od~6  
  A (16)accounting period 会计期间   *Ke\Yb  
  A (17)accounting policies 会计方针   #]z_pp:  
  A (18)accounting rate of return 会计报酬率    >f*Zf(F  
  A (19)accounting reference date 会计参照日   t)hi j&wzu  
  A (20)accounting reference period 会计参照期间   c|Fu6LF a  
  A (21)accrual concept 应计概念   VF:95F;@  
  A (22)accrual expenses 应计费用   \ -CL}Z}S  
  A (23)acid test ration 速动比率(酸性测试比率)   91M5F$  
  A (24)acquisition 购置   YcN&\(  
  A (25)acquisition accounting 收购会计   F.-:4m(Z  
  A (26)activity based accounting 作业基础成本计算   PG@6*E  
  A (27)adjusting events 调整事项   ,P^4??' o  
  A (28)administrative expenses 行政管理费   S^A+Km3VB  
  A (29)advice note 发货通知   -`,F e3  
  A (30)amortization 摊销   DhN<e7c`  
  A (31)analytical review 分析性检查   eu0j jeB  
  A (32)annual equivalent cost 年度等量成本法   h@fF`  
  A (33)annual report and accounts 年度报告和报表   F&a)mpFv3c  
  A (34)appraisal cost 检验成本   `_!R;f  
  A (35)appropriation account 盈余分配账户   n a+P|'6  
  A (36)articles of association 公司章程细则   gbziEjRe  
  A (37)assets 资产   1@xdzKua1  
  A (38)assets cover 资产保障   m.Ki4NUm  
  A (39)asset value per share 每股资产价值   Rk!8eN Pf  
  A (40)associated company 联营公司   ;@H:+R+(  
  A (41)attainable standard 可达标准   S#nW )=   
HM &"2c  
 A (42)attributable profit 可归属利润   Ww=b{lUD  
  A (43)audit 审计   g9gi7.'0  
  A (44)audit report 审计报告   %PC8}++  
  A (45)auditing standards 审计准则   s f8F h  
  A (46)authorized share capital 额定股本   [wn! <#~v  
  A (47)available hours 可用小时   ,&G !9}EC  
  A (48)avoidable costs 可避免成本 i0rh {Ko  
  B (49)back-to-back loan 易币贷款   w+iI ay  
  B (50)backflush accounting 倒退成本计算   Z31a4O  
  B (51)bad debts 坏帐   <aQ5chf7  
  B (52)bad debts ratio 坏帐比率   Wv]ODEd  
  B (53)bank charges 银行手续费   fPq)Lx1'  
  B (54)bank overdraft 银行透支   ~8U0(n:^  
  B (55)bank reconciliation 银行存款调节表   Suy +XHV  
  B (56)bank statement 银行对账单   :ka^ ztXG  
  B (57)bankruptcy 破产   xM![  
  B (58)basis of apportionment 分摊基础   *M'/z=V?%  
  B (59)batch 批量   rDv`E^\  
  B (60)batch costing 分批成本计算   qO[_8's8  
  B (61)beta factor B(市场)风险因素   JC iB;!y  
  B (62)bill 账单   {\gpXVrn_  
  B (63)bill of exchange 汇票   QypUB f  
  B (64)bill of landing 提单   p{AX"|QM"  
  B (65)bill of materials 用料预计单   P4fnBH4OQ  
  B (66)bill payable 应付票据   wY3| 5kbDj  
  B (67)bill receivable 应收票据   D+y?KihE  
  B (68)bin card 存货记录卡   w9675D+  
  B (69)bonus 红利   Q096M 0m  
  B (70)book-keeping 薄记   ,,]<f*N  
  B (71)Boston classification 波士顿分类   i?f;C_w  
  B (72)breakeven chart 保本图   Mk}*ze0%  
  B (73)breakeven point 保本点   eIQ@){lJ-]  
  B (74)breaking-down time 复位时间   =k5O*ql"  
  B (75)budget 预算   1NkJs&  
  B (76)budget center 预算中心   1} ~`g ED  
  B (77)budget cost allowance 预算成本折让   ijgm-1ECk3  
  B (78)budget manual 预算手册   1vdG \$  
  B (79)budget period 预算期间   6[-[6%o#z  
  B (80)budgetary control 预算控制   1 0^FfwRfM  
  B (81)budgeted capacity 预算生产能力   & l0L W,Bx  
  B (82)burden 制造费用   !\!j?z=O8  
  B (83)business center 经营中心   +v< \l=  
  B (84)business entity 营业个体   1p8hn!V  
  B (85)business unit 经营单位   k:URP`w[X=  
 B (86)buy-out management 管理性购买产权   D9!$H!T _  
  B (87)by-product 副产品 z fu)X!t^  
  C (88)called-up share capital 催缴股本   b4 Pa5 w  
  C (89)capacity 生产能力   6G{ Q@  
  C (90)capacity ratios 生产能力比率   ?_eHvw  
  C (91)capital 资本   <GLn!~Px@5  
  C (92)capital assets pricing model资本资产计价模式   6zI}?KZf  
  C (93)capital commitment 承诺资本   zbjV>5  
  C (94)capital employed 已运用的资本   a\&g;n8jA  
  C (95)capital expenditure 资本支出   /@&#U bN\  
  C (96)capital expenditureauthorization 资本支出核准   F?t;bV  
  C (97)capital expenditure control 资本支出控制   h4Xz"i{z  
  C (98)capital expenditure proposal资本支出申请   1u"#rC>7.4  
  C (99)capital funding planning 资本基金筹集计划   *MQ`&;Qa,  
  C (100)capital gain 资本收益   LCW}1H:Q  
  C (101)capital investment appraisal资本投资评估   G&08Qb ,N  
  C (102)capital maintenance 资本保全   f{2I2kJr  
  C (103)capital resource planning 资本资源计划   =MT'e,T  
  C (104)capital surplus 资本盈余   -q \Rbb5M  
  C (105)capital turnover 资本周转率   je%D&ci$  
  C (106)card 记录卡   -b|"%e<'  
  C (107)cash 现金   y9.?5#aL  
  C (108)cash account 现金账户   k U0.:Gcc  
  C (109)cash book 现金账薄   +!ZfJZls  
  C (110)cash cow 金牛产品   zbgGK7  
  C (111)cash flow 现金流量   KDb`g}1Q  
  C (112)cash discounted 现金贴现   ';v1AX}5q  
  C (113)cash flow budget 现金流量预算   BN~ndWRK  
  C (114)cash flow statement 现金流量表   4W}mPeEeV  
  C (115)cash ledger 现金分类账   .y lvJ$  
  C (116)cash limit 现金限额   $9@AwS@Uu  
  C (117)CCA 现时成本会计   P3nBxw"  
  C (118)center 中心   s+(@U Ul  
  C (119)changeover time 变更时间   RT${7=  
  C (120)chartered entity 特许经济个体   "BZ@m:I6hy  
  C (121)cheque 支票   Wg20H23XW  
  C (122)cheque register 支票登记薄   i[:cG  
  C (123)coin analysis 零钱分类   `3`.usw  
  C (124)classification 分类   SM8_C!h:  
  C (125)clock card 工时卡   9E NI%Jz  
  C (126)code 代码   0Ua=&;/2  
  C (127)commitment accounting 承诺确认会计   Ks<+@.DLTu  
  C (128)common cost 共同成本   LR';c R;  
  C (129)company limited byguarantee 有限担保责任公司   ci/qm\JI<<  
C (130)company limited shares 股份有限公司   3_`)QYU'  
  C (131)competitive position 竞争能力状况   !qU1RdZ  
  C (132)concept 概念   #2Iag' 4T  
  C (133)conglomerate 跨行业企业   q;UGiB^(A  
  C (134)consistency concept 一致性概念   |* ^LsuFb  
  C (135)consolidated accounts 合并报表   @DF7j|]tV  
  C (136)consolidation accounting 合并会计   >|yP`m   
  C (137)consortium 财团   w*&vH/D  
  C (138)contingency plan 应急计划   1 b 86@f   
  C (139)contingent liabilities 或有负债   tY: Nq*@  
  C (140)continuous operation 连续生产   \j5`6}zm  
  C (141)contra 抵消   WA0D#yuJ/  
  C (142)contract cost 合同成本   E@yo/S  
  C (143)contract costing 合同成本计算   7?{y&sf  
  C (144)contribution 贡献毛益   *,IK4F6>:  
  C (145)contribution centre 贡献中心   v5@M 34  
  C (146)contribution chart 贡献图   >239SyC-,  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   HUAYtUBH  
  C (148)contribution to salesration 贡献毛益对销售比率   E AZX  
  C (149)control 控制   esj6=Gh  
  C (150)control account 控制帐户   lfre-pS+  
  C (151)control limits 控制限度   Y}: 4y$<  
  C (152)controllability concept 可控制概念   EW1,&H  
  C (153)controllable cost 可控制成本   r/HTkXs I  
  C (154)conversion cost 加工成本   ch25A<O<R.  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   3W]gn8  
  C (156)corporate appraisal 公司评估   <i]0EE }%  
  C (157)corporate planning 公司计划   j--byk6PB  
  C (158)corporate social reporting 公司社会报告   SOn)'!g  
  C (159)corporation 股份公司   3u&,3:  
  C (160)cost 成本   )RT?/NW  
  C (161)cost account 成本帐户   %ek0NBE7  
  C (162)cost accounting 成本会计   x^1d9Z  
  C (163)cost accounting manual 成本手册   GM?s8yZ<  
  C (164)cost accounts calendar 成本报表的日历时间   gPb.%^p  
  C (165)cost adjustment 成本调整   UoKVl-  
  C (166)cost allocation 成本分配   [0aC]XQZ  
  C (167)cost apportionment 成本分摊   EmR82^_:  
  C (168)cost attribution 成本归属   :8hI3]9  
  C (169)cost audit 成本审计   GZ,MC?W  
  C (170)cost behaviour 成本性态   Ff(};$/& W  
  C (171)cost benefit analysis 成本效益分析   cjJfxD&q  
  C (172)cost center 成本中心   X^K^az&L  
  C (173)cost driver 成本动因
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