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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 O\F^@;] F6  
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  1.audit   审计 i -s?"Fk  
  2.attestation   鉴证 %802H%+  
  3.credibility   可信赖程度 zHc4e   
  4.audit of financial statements 财务报表审计 b;`#Sea  
  5.agreed-upon procedures 执行商定程序 4i\aW:_'i  
  6.high levels of assurance 高水平保证 `) !2E6 =  
  7.compilation 编制 9g5{3N3  
  8.reliability 可靠性 .y_ bV=  
  9.relevance 相关性 x*"pDI0k)  
  10.professional skepticism 职业谨慎 \v P2B  
  11.objectivity 客观性 i =fOdp  
  12. professional competence 专业胜任能力 t2%@py*bU  
  13.Senior/CPA-in-charge 项目经理 _ KhEwd  
  14.audit engagement letter 业务约定书 vua1i N1  
  15.recurring audit 连续审计 2N8sq(LK{  
  16.the client 委托人 (9 z.IH7}k  
  17.change CPA 更换注册会计 QRZTT qG  
  18.the existing CPA 现任注册会计师 9c5G6n0  
  19.the successor CPA 后任注册会计师 IfmIX+t?  
  20.the preceding CPA前任注册会计师 ]G o~]7(5|  
  21.issue the audit report 出具审计报告 tTh;.88Z{  
  22.expert 专家 bb0McEQy  
  23.the board of directors 董事会 - Zoo)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 vl{_M*w ;  
  25.assess material misstatement risks评估重大错报风险 z'} =A  
  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 ])ALAAIc-  
  27.a general knowledge of —— 初步了解―――的情况 CbH T #  
  28.a more knowledge of—— 进一步了解的情况 )"c]FI[}  
  29.the prior year‘s working papers 以前年度工作底稿 &~JfDe9IS  
  30.minutes of meeting 会议纪要 &0 )xvZ  
  31.business risks 经营风险 #b"5L2D`y'  
  32.appropriateness 适当性 Jn@Mbl  
  33.accounting estimate 会计估计 :*&9TNU E@  
  34.management representations 管理层声明 MHr0CYyb.  
  35.going concern assumption 持续经营假设 60~>f)vu  
  36.audit plan 审计计划 Zc\h15+P  
  37.significant audit areas 重点审计领域 6v2RS  
  38.error 错误 ;aK !eD$  
  39.fraud舞弊 d,J<SG&L&  
  40.modified or additional procedures 修改或追加审计程序 $7gB&T.x  
  41.misappropriation of assets 侵占资产 mLk6!&zN  
  42.transactions without substance 虚假交易 z1SMQLk  
  43.unusual pressures 异常压力 71<PEawL  
  44.the suspected noncompliance 涉嫌存在违法行为 o|^?IQ7bpf  
  45.materialiy 重要性 ~ut& U  
  46.exceed the materiality level 超过重要性水平 ZG \ I1  
  47.approach the materiality level 接近重要性水平 I bv_D$cT  
  48.an acceptably low level 可接受水平 D_19sN@0m  
  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 %L\{kUam  
  50.misstatements or omissions 错报或漏报 " ,aT<lw.  
  51.aggregate 总计 ! N"L`RWD  
  52.subsequent events 期后事项 Ubw!/|mi  
  53.adjust the financial statements 调整财务报表 3e!Yu.q:  
  54.perform additional audit procedures 实施追加的审计程序 AR+\uD=\I-  
  55.audit risk 审计风险 gcW{]0%L^  
  56.detection risk 检查风险 cxP9n8CuT  
  57.inappropriate audit opinion 不适当的审计意见 9*TS90>a  
  58.material misstatement 重大的错报 M8",t{7  
  59.tolerable misstatement 可容忍错报 DvRA2(M  
  60.the acceptable level of detection risk 可接受的检查风险 6PQJgki  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 T?]kF-   
  62.simall business 小规模企业 +%le/Pg@  
  63.accounting system 会计系统 =S[FJaIu7  
  64.test of control 控制测试 v1"g!%U6  
  65.walk-through test 穿行测试 )(?UA$"  
  66.communication 沟通 /,uSCITD  
  67.flow chart 流程图 ReB(T7Vk=  
  68.reperformance of internal control 重新执行 B )1<`nJA  
  69.audit evidence 审计证据 L %o65  
  70.substantive procedures 实质性程序 =@1R ozt  
  71.assertions 认定 \Sq"3_m4T  
  72.esistence 存在 @cS1w'=  
  73.occurrence 发生 8%2rgA  
  74.completeness 完整性 A}#] g>L  
  75.rights and obligations 权利和义务 ` r'0"V  
  76.valuation and allocation 计价和分摊 ~*PK080N}  
  77.cutoff 截止 &` 00/p  
  78.accuracy 准确性 g@k#J"Q '[  
  79.classification 分类  ENYF0wW  
  80.inspection 检查 6Bq~\b^  
  81.supervision of counting 监盘 ,3J`ftCV  
  82.observation 观察 <9d-Hz  
  83.confirmation 函证 !}L~@[v,uL  
  84.computation 计算 ,. 6J6{  
  85.analytical procedures 分析程序 _']%qd"%  
  86.vouch 核对 <>T&ab@dE(  
  87.trace 追查 )4'x7Qg/  
  88.audit sampling 审计抽样 z*dQIC  
  89.error 误差 {#w A !>.  
  90.expected error 预期误差 O7'<I|aD  
  91.population 总体  zU4V^N'  
  92.sampling risk 抽样风险 \&\_>X.,  
  93.non- sampling risk 非抽样风险 cz7 CrK~5  
  94.sampling unit 抽样单位 _Ra<|NVQh  
  95.statistical sampling 统计抽样 y} $ P,  
  96.tolerable error 可容忍误差 nI`f_sp  
  97.the risk of under reliance 信赖不足风险 ?2?S[\@`0U  
  98.the risk of over reliance 信赖过度风险 {;Y 89&*R  
  99.the risk of incorrect rejection 误拒风险 !sfX q"F  
  100. the risk of incorrect acceptance 误受风险 )y%jLiQv  
  101.working trial balance 试算平衡表 V>FT~k_"  
  102.index and cross-referencing 索引和交叉索引 m{b ZRkt  
  103.cash receipt 现金收入 B0b[p*g Il  
  104.cash disbursement 现金支出 Xx3 g3P  
  105.bank statement 银行对账单 xb+RRTgj  
  106.bank reconciliation 银行存款余额调节表 `x{.z=xC  
  107.balance sheet date 资产负债表日 #hD}S~  
  108.net realizable value 可变现净值 t g KG&  
  109.storeroom 仓库 9lZAa8Rxi  
  110.sale invoice 销售发票 n) _dH/"  
  111.price list 价目表 ` j&0VIU>>  
  112.positive confirmation request 积极式询证函 H[ BD)  
  113.negative confirmation request 消极式询证函 =9qGEkd3  
  114.purchase requisition 请购单 z.2r@Psk  
  115.receiving report 验收报告 C%}]"0Q1  
  116.gross margin 毛利 e-CNQnO~  
  117.manufacturing overhead 制造费用 :jt;EzCLg%  
  118.material requisition 领料单 JQKC ;p  
  119.inventory-taking 存货盘点 v"P&` 1=T  
  120.bond certificate 债券 .>mH]/]m  
  121.stock certificate 股票 DU5:+" u3  
  122.audit report 审计报告 P"(z jG9-  
  123.entity 被审计单位 *#&k+{a^2  
  124.addressee of the audit report 审计报告的收件人 qj~flw1:  
  125.unqualified opinion 无保留意见 >lD;0EN  
  126.qualified opinion 保留意见 +Dx1/I  
  127.disclaimer of opinion 无法表示意见 a|DsHZ^6^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   :]P~.PD5,  
  A (2)absorbed overhead 已吸收制造费用 FAQr~G}  
  A (3)absorption costing 吸收成本计算 N$\ bg|v  
  A (4)account 账户,报表   fD1?z"lo  
  A (5)accounting postulate 会计假设   {]wIM^$6+  
  A (6)accounting series release 会计公告文件   H~A"C'P3#  
  A (7)accounting valuation 会计计价   d]tv'|E13  
  A (8)account sale 承销清单 nNt*} k  
  A (9)accountability concept 经营责任概念   [##`U m  
  A (10)accountancy 会计职业   ,HFs.9#&B  
  A (11)accountant 会计师   "+=Pp  
  A (12)accounting 会计    f~w>v  
  A (13)agency cost 代理成本   BdN8 ^W  
  A (14)accounting bases 会计基础   yXJ]U \ %  
  A (15)accounting manual 会计手册   z]^+^c_  
  A (16)accounting period 会计期间   Z[",$Lt  
  A (17)accounting policies 会计方针   di~]HUZh)  
  A (18)accounting rate of return 会计报酬率   c_ La^HS  
  A (19)accounting reference date 会计参照日   ShQ|{P9  
  A (20)accounting reference period 会计参照期间   8zhBA9Y#~  
  A (21)accrual concept 应计概念   :.*HQt9N  
  A (22)accrual expenses 应计费用   *IC^IC:  
  A (23)acid test ration 速动比率(酸性测试比率)   O^5 UB~  
  A (24)acquisition 购置   kOw=c Gt  
  A (25)acquisition accounting 收购会计   ]UDd :2yt  
  A (26)activity based accounting 作业基础成本计算   10p8|9rE}B  
  A (27)adjusting events 调整事项    n;wwMMBM  
  A (28)administrative expenses 行政管理费   ev9; Ld  
  A (29)advice note 发货通知   JnfqXbE  
  A (30)amortization 摊销   8wr8:( Y$  
  A (31)analytical review 分析性检查   \ht ?G n  
  A (32)annual equivalent cost 年度等量成本法   S]}}A  
  A (33)annual report and accounts 年度报告和报表   G6ayMw]OF  
  A (34)appraisal cost 检验成本   O~V1Ywfq7^  
  A (35)appropriation account 盈余分配账户   QV7,G9  
  A (36)articles of association 公司章程细则   $@_{p*q  
  A (37)assets 资产   #~L!pKM  
  A (38)assets cover 资产保障   R (G2qi  
  A (39)asset value per share 每股资产价值   6?N4l ]l  
  A (40)associated company 联营公司   &VDl/qnaL  
  A (41)attainable standard 可达标准   >c<pDNt?  
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 A (42)attributable profit 可归属利润   74+A+SK[  
  A (43)audit 审计   \)OEBN`9#  
  A (44)audit report 审计报告   Ly;I,)w  
  A (45)auditing standards 审计准则   Hou*lCA  
  A (46)authorized share capital 额定股本   IV'p~ t  
  A (47)available hours 可用小时   [)^mBVht  
  A (48)avoidable costs 可避免成本 ]4`t\YaT  
  B (49)back-to-back loan 易币贷款   T-'~?[v  
  B (50)backflush accounting 倒退成本计算   &)n_]R#)  
  B (51)bad debts 坏帐   7h%4]  
  B (52)bad debts ratio 坏帐比率   l<(cd,  
  B (53)bank charges 银行手续费   #)o7"PW:  
  B (54)bank overdraft 银行透支   i31<].|kA*  
  B (55)bank reconciliation 银行存款调节表   e+.\pe\  
  B (56)bank statement 银行对账单   DECB*9O ^  
  B (57)bankruptcy 破产   [$pmPr2  
  B (58)basis of apportionment 分摊基础   ciudRK63M  
  B (59)batch 批量   `5q ;ssu  
  B (60)batch costing 分批成本计算   {T=52h=e  
  B (61)beta factor B(市场)风险因素   B:< ]Hl$  
  B (62)bill 账单   'cV?i&;  
  B (63)bill of exchange 汇票   aBhV3Fd[B  
  B (64)bill of landing 提单   qTT,U9]:  
  B (65)bill of materials 用料预计单   5u r)uz]w8  
  B (66)bill payable 应付票据   54{q.I@n  
  B (67)bill receivable 应收票据   qi(*ty  
  B (68)bin card 存货记录卡   24u x  
  B (69)bonus 红利   LH2PTW\b!6  
  B (70)book-keeping 薄记   ^rL_C}YBj-  
  B (71)Boston classification 波士顿分类   PY`L$e  
  B (72)breakeven chart 保本图   ](#&.q%5!  
  B (73)breakeven point 保本点   :]PM_V|  
  B (74)breaking-down time 复位时间   D'b#,a;V  
  B (75)budget 预算   $d/&k`  
  B (76)budget center 预算中心   -Fxmsi  
  B (77)budget cost allowance 预算成本折让   Dzl;-]S  
  B (78)budget manual 预算手册   ~>Kq<]3~  
  B (79)budget period 预算期间   `pL^}_>|GM  
  B (80)budgetary control 预算控制   >xqM5#m`E$  
  B (81)budgeted capacity 预算生产能力   m} 3gZu]  
  B (82)burden 制造费用   : =Kx/E:1  
  B (83)business center 经营中心   fuUm}N7  
  B (84)business entity 营业个体   ";x+1R.d  
  B (85)business unit 经营单位   v .=/Y(J  
 B (86)buy-out management 管理性购买产权   uL Q  
  B (87)by-product 副产品 t P"\J(x  
  C (88)called-up share capital 催缴股本   c>HK9z{  
  C (89)capacity 生产能力   fY,|o3#  
  C (90)capacity ratios 生产能力比率   x[Im%k  
  C (91)capital 资本   k`\R+WK$  
  C (92)capital assets pricing model资本资产计价模式   kM/Te{<  
  C (93)capital commitment 承诺资本   }7s>B24J  
  C (94)capital employed 已运用的资本   +oc >S  
  C (95)capital expenditure 资本支出   CSTI?A"P  
  C (96)capital expenditureauthorization 资本支出核准   At6qtoPRA  
  C (97)capital expenditure control 资本支出控制   +9XQ[57  
  C (98)capital expenditure proposal资本支出申请   WG u%7e]  
  C (99)capital funding planning 资本基金筹集计划   B=Ym x2A9]  
  C (100)capital gain 资本收益   a| 4~NL  
  C (101)capital investment appraisal资本投资评估   X^@ I].  
  C (102)capital maintenance 资本保全   445o DkG  
  C (103)capital resource planning 资本资源计划   9Q;c ,]  
  C (104)capital surplus 资本盈余   $w#r"= )  
  C (105)capital turnover 资本周转率   e`K)_>^n#  
  C (106)card 记录卡   ]y@F8$D!  
  C (107)cash 现金   b'YE9E  
  C (108)cash account 现金账户   \ HZ9S=  
  C (109)cash book 现金账薄   ?GA&f2]a  
  C (110)cash cow 金牛产品   /) 4GSC}Gg  
  C (111)cash flow 现金流量   ln!'_\{  
  C (112)cash discounted 现金贴现   CO:u1?  
  C (113)cash flow budget 现金流量预算   Bux [6O %  
  C (114)cash flow statement 现金流量表   V 9wI\0  
  C (115)cash ledger 现金分类账   nH|,T%  
  C (116)cash limit 现金限额   D*PYr{z'  
  C (117)CCA 现时成本会计   q Zv =  
  C (118)center 中心   +rXF{@ l  
  C (119)changeover time 变更时间   !7bw5H  
  C (120)chartered entity 特许经济个体   Sh6JF574T  
  C (121)cheque 支票   X-LA}YH=tS  
  C (122)cheque register 支票登记薄   `d]IX^;  
  C (123)coin analysis 零钱分类   +|iYg/2  
  C (124)classification 分类   @f+8%I3D  
  C (125)clock card 工时卡   MPgS!V1  
  C (126)code 代码   4Y> Yi*n  
  C (127)commitment accounting 承诺确认会计   %V`F!D<D  
  C (128)common cost 共同成本   I` K$E/ns  
  C (129)company limited byguarantee 有限担保责任公司   Yap?^&GV  
C (130)company limited shares 股份有限公司   WE6a'  
  C (131)competitive position 竞争能力状况   #oeG!<Mn  
  C (132)concept 概念   JA)? p{j  
  C (133)conglomerate 跨行业企业   Ys+OB*8AE  
  C (134)consistency concept 一致性概念   iD38\XNMV  
  C (135)consolidated accounts 合并报表   `:m!~  
  C (136)consolidation accounting 合并会计   fWc|gq  
  C (137)consortium 财团   $rF=_D6  
  C (138)contingency plan 应急计划   )4> 2IQ  
  C (139)contingent liabilities 或有负债   K,'*Dz  
  C (140)continuous operation 连续生产   kd`0E-QU  
  C (141)contra 抵消   :<Y}l-x  
  C (142)contract cost 合同成本   O,bkQY$v  
  C (143)contract costing 合同成本计算   ?3ig)J,e[  
  C (144)contribution 贡献毛益   .d;Iht,[  
  C (145)contribution centre 贡献中心   1"7Sy3  
  C (146)contribution chart 贡献图   /MMd`VrC2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \0l>q  ,  
  C (148)contribution to salesration 贡献毛益对销售比率   0P^L}VVX  
  C (149)control 控制   %J:SO_6  
  C (150)control account 控制帐户   zya5Jb:Sg  
  C (151)control limits 控制限度   `\`>0hlu  
  C (152)controllability concept 可控制概念   ?[<Tx-L  
  C (153)controllable cost 可控制成本   ?\KM5^eX  
  C (154)conversion cost 加工成本   n+@F`]K e  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   H1GRMDNXOA  
  C (156)corporate appraisal 公司评估   &8&d3EQ  
  C (157)corporate planning 公司计划   RIu~ @  
  C (158)corporate social reporting 公司社会报告   EN{]Qb06A  
  C (159)corporation 股份公司   8dD2  
  C (160)cost 成本   l0&EZN0V2  
  C (161)cost account 成本帐户   ]<(]u#g_d  
  C (162)cost accounting 成本会计   9)xUA;Qw?z  
  C (163)cost accounting manual 成本手册   ^;,M}|<h  
  C (164)cost accounts calendar 成本报表的日历时间   =S'%`]f?  
  C (165)cost adjustment 成本调整   g4`Kp; }&'  
  C (166)cost allocation 成本分配   Djk C  
  C (167)cost apportionment 成本分摊   dY?`f<*  
  C (168)cost attribution 成本归属   8l}1c=A}Vi  
  C (169)cost audit 成本审计   21s4MagC  
  C (170)cost behaviour 成本性态   `V)Z)uN{0  
  C (171)cost benefit analysis 成本效益分析   zR!o{8  
  C (172)cost center 成本中心   ? JL7=o X  
  C (173)cost driver 成本动因
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