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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 2i*-ET  
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  1.audit   审计 M5s>;q)  
  2.attestation   鉴证 s3kHNDdC  
  3.credibility   可信赖程度 pw" !iG}  
  4.audit of financial statements 财务报表审计 at]=SA  
  5.agreed-upon procedures 执行商定程序 S(eCG2gR  
  6.high levels of assurance 高水平保证 B> *zQb2:  
  7.compilation 编制 xV[X#.3  
  8.reliability 可靠性 :oY u+ cQ  
  9.relevance 相关性 trcG^uV  
  10.professional skepticism 职业谨慎 ,3 &XV%1  
  11.objectivity 客观性 %bgjJ`  
  12. professional competence 专业胜任能力 hJ\IE?+  
  13.Senior/CPA-in-charge 项目经理 ]l7) F-v  
  14.audit engagement letter 业务约定书 G?CaCleG  
  15.recurring audit 连续审计 qk;*$Q  
  16.the client 委托人 O|=5+X  
  17.change CPA 更换注册会计 ~A2{$C  
  18.the existing CPA 现任注册会计师 !|;^  
  19.the successor CPA 后任注册会计师 V TQ V]>|  
  20.the preceding CPA前任注册会计师 QPB@qx#@  
  21.issue the audit report 出具审计报告 +?Vj}p;  
  22.expert 专家 8\HL8^6c5  
  23.the board of directors 董事会 ["Mq  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Dn~r~aR$g  
  25.assess material misstatement risks评估重大错报风险 nXPl\|pXt  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 yH5^EY7rQ  
  27.a general knowledge of —— 初步了解―――的情况 @TF^6)4f  
  28.a more knowledge of—— 进一步了解的情况 CZ"~N`  
  29.the prior year‘s working papers 以前年度工作底稿 I.BsKB  
  30.minutes of meeting 会议纪要 =lY6v -MBw  
  31.business risks 经营风险 wZB:7E%  
  32.appropriateness 适当性 3fPd|F.kF  
  33.accounting estimate 会计估计 5SPhdpIg@[  
  34.management representations 管理层声明 b5K6F:D22  
  35.going concern assumption 持续经营假设 Agt6G\ n  
  36.audit plan 审计计划  uyBmGS2  
  37.significant audit areas 重点审计领域 vFKX@wV S  
  38.error 错误 .XDY1~w0  
  39.fraud舞弊 ^'>kZ^w0  
  40.modified or additional procedures 修改或追加审计程序 /orpQ UHA  
  41.misappropriation of assets 侵占资产 vU,AOK[l{  
  42.transactions without substance 虚假交易 +Tz Z   
  43.unusual pressures 异常压力 nF$n[:  
  44.the suspected noncompliance 涉嫌存在违法行为 zY_xJ"/9  
  45.materialiy 重要性 QcQQQM  
  46.exceed the materiality level 超过重要性水平 i4;`dCT|A  
  47.approach the materiality level 接近重要性水平 !kCMw%[  
  48.an acceptably low level 可接受水平 *FhD%><  
  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 W*?mc2;/  
  50.misstatements or omissions 错报或漏报 Mx? ]7tI  
  51.aggregate 总计 :'1UX <&B  
  52.subsequent events 期后事项 '](4g/%  
  53.adjust the financial statements 调整财务报表 !R p  
  54.perform additional audit procedures 实施追加的审计程序 s+#|j;V<  
  55.audit risk 审计风险 u\LG_/UJV1  
  56.detection risk 检查风险 0-Z sV3I&  
  57.inappropriate audit opinion 不适当的审计意见 R-odc,P=  
  58.material misstatement 重大的错报 /8m2oL\<  
  59.tolerable misstatement 可容忍错报 S%+,:kq  
  60.the acceptable level of detection risk 可接受的检查风险 $p_FrN{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 =2+';Xk\  
  62.simall business 小规模企业 >! u@>  
  63.accounting system 会计系统 fzcPi9+  
  64.test of control 控制测试 w1Ar[ P  
  65.walk-through test 穿行测试 Arvxl(R\4  
  66.communication 沟通 MtE18m "z  
  67.flow chart 流程图 +!_?f'kv`  
  68.reperformance of internal control 重新执行 MV8Lk/zd?A  
  69.audit evidence 审计证据 ! C}t)R]^  
  70.substantive procedures 实质性程序 [t)omPy<c  
  71.assertions 认定 j5hM |\]  
  72.esistence 存在 QG{).|pm  
  73.occurrence 发生 Q I!c=:u  
  74.completeness 完整性 D2hEI2S  
  75.rights and obligations 权利和义务 bOIVe  
  76.valuation and allocation 计价和分摊 }m '= _ u  
  77.cutoff 截止 4a'O#;h o  
  78.accuracy 准确性 #bRr|`  
  79.classification 分类 f1eY2UtWQ  
  80.inspection 检查 MYVUOd,  
  81.supervision of counting 监盘 >| d^  
  82.observation 观察 O[nl#$w  
  83.confirmation 函证 Y# <38+Gd  
  84.computation 计算 E>_?9~8Mf  
  85.analytical procedures 分析程序 RX]x3-  
  86.vouch 核对 L|sWSrqd  
  87.trace 追查 Znl&.,c)  
  88.audit sampling 审计抽样 @\~qXz{6J  
  89.error 误差 NF?FEUoxz  
  90.expected error 预期误差 G'|Emu=4  
  91.population 总体 R<r"jOd]  
  92.sampling risk 抽样风险 n])-+[F  
  93.non- sampling risk 非抽样风险 y&y(<  
  94.sampling unit 抽样单位 5f54E|vD  
  95.statistical sampling 统计抽样 iEDZ\\,  
  96.tolerable error 可容忍误差 lHYu-}TNP  
  97.the risk of under reliance 信赖不足风险 = mn jIp  
  98.the risk of over reliance 信赖过度风险 O5"o/Y~m  
  99.the risk of incorrect rejection 误拒风险 WA);Z=  
  100. the risk of incorrect acceptance 误受风险 ~cE;k@  
  101.working trial balance 试算平衡表 pB @l+ n^  
  102.index and cross-referencing 索引和交叉索引 ]mU,y$IQ  
  103.cash receipt 现金收入 ` eB-C//  
  104.cash disbursement 现金支出 S6sSdo'  
  105.bank statement 银行对账单 WIwbf|\  
  106.bank reconciliation 银行存款余额调节表 x,9fO A  
  107.balance sheet date 资产负债表日 cQ4TYr;?  
  108.net realizable value 可变现净值 uj.~/W1,!  
  109.storeroom 仓库 =hV-E D  
  110.sale invoice 销售发票 C,C=W]G  
  111.price list 价目表 e O,  
  112.positive confirmation request 积极式询证函 qZ!1>`B  
  113.negative confirmation request 消极式询证函 vP G!S{4  
  114.purchase requisition 请购单 Y^dVNC3vd  
  115.receiving report 验收报告 `1%SXP1  
  116.gross margin 毛利 k&nhF9Y4  
  117.manufacturing overhead 制造费用 Q9K+k*?{N  
  118.material requisition 领料单 `92 D]^g  
  119.inventory-taking 存货盘点 0XlX7Sk+  
  120.bond certificate 债券 -;$+`<%  
  121.stock certificate 股票 <_*8a(j3  
  122.audit report 审计报告 kO<`RHlX=  
  123.entity 被审计单位 bw*@0;  
  124.addressee of the audit report 审计报告的收件人 -X@;"0v  
  125.unqualified opinion 无保留意见 ?o0#h  
  126.qualified opinion 保留意见 6'C!Au  
  127.disclaimer of opinion 无法表示意见 SwQ. tK1p  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   *D1fSu!  
  A (2)absorbed overhead 已吸收制造费用 Vvx(7p-GQ  
  A (3)absorption costing 吸收成本计算 M3Kpp _d_!  
  A (4)account 账户,报表   x7e  
  A (5)accounting postulate 会计假设   < /y V  
  A (6)accounting series release 会计公告文件   oW yg/{M  
  A (7)accounting valuation 会计计价   y? [*qnPj  
  A (8)account sale 承销清单 hoC}@8_  
  A (9)accountability concept 经营责任概念   1at$_\{.(  
  A (10)accountancy 会计职业   |D^Q}uT  
  A (11)accountant 会计师   ej,MmLu~^  
  A (12)accounting 会计   /3%]Ggwe  
  A (13)agency cost 代理成本   *9^CgLF  
  A (14)accounting bases 会计基础   hE:P 'O1  
  A (15)accounting manual 会计手册   1elx~5v1.=  
  A (16)accounting period 会计期间   +!POKr  
  A (17)accounting policies 会计方针   ZP)=2'RY  
  A (18)accounting rate of return 会计报酬率   <YL\E v/[  
  A (19)accounting reference date 会计参照日   Kw'Dzz%kN  
  A (20)accounting reference period 会计参照期间   &3{:h  
  A (21)accrual concept 应计概念   P7\(D`  
  A (22)accrual expenses 应计费用   p)ZlQ.d#Y  
  A (23)acid test ration 速动比率(酸性测试比率)   G%YD2<V  
  A (24)acquisition 购置   $!I$*R&  
  A (25)acquisition accounting 收购会计   JXj`  
  A (26)activity based accounting 作业基础成本计算   !w f N~.Y  
  A (27)adjusting events 调整事项   O8u"Y0$*w  
  A (28)administrative expenses 行政管理费   Q\=u2}/z0  
  A (29)advice note 发货通知   D~f.)kkC 4  
  A (30)amortization 摊销   =X&h5;x'  
  A (31)analytical review 分析性检查   MPzqw)_-v  
  A (32)annual equivalent cost 年度等量成本法   D3.sR\Hxf  
  A (33)annual report and accounts 年度报告和报表   M/V >25`  
  A (34)appraisal cost 检验成本   [9?= &O#*  
  A (35)appropriation account 盈余分配账户   6%S>~L66  
  A (36)articles of association 公司章程细则   ^DZiz[X+|  
  A (37)assets 资产   .h+<m7  
  A (38)assets cover 资产保障   wuYo@DDU#  
  A (39)asset value per share 每股资产价值   Y_/Kd7,\~  
  A (40)associated company 联营公司   tDN-I5q  
  A (41)attainable standard 可达标准    7/7A  
b}"/K$`Fd  
 A (42)attributable profit 可归属利润   [q.W!l4E  
  A (43)audit 审计   b!.# `.  
  A (44)audit report 审计报告   /@#)j( eY/  
  A (45)auditing standards 审计准则   .j&jf^a5  
  A (46)authorized share capital 额定股本   h y[_  
  A (47)available hours 可用小时   M2xUs  
  A (48)avoidable costs 可避免成本 %7|qnh6  
  B (49)back-to-back loan 易币贷款   b1*6 )  
  B (50)backflush accounting 倒退成本计算   W)4xO>ck*3  
  B (51)bad debts 坏帐   |e< U%v  
  B (52)bad debts ratio 坏帐比率   &H4UVI  
  B (53)bank charges 银行手续费   D[tGbk  
  B (54)bank overdraft 银行透支   *Mp<4B  
  B (55)bank reconciliation 银行存款调节表   JAiV7v4&R  
  B (56)bank statement 银行对账单   |x5 w;=  
  B (57)bankruptcy 破产   ]ipVN  
  B (58)basis of apportionment 分摊基础   )d.7xY7!  
  B (59)batch 批量    %ANPv=  
  B (60)batch costing 分批成本计算   SiBbz4  
  B (61)beta factor B(市场)风险因素   JnsXEkM)  
  B (62)bill 账单   15eHddd  
  B (63)bill of exchange 汇票   fGe{7p6XV*  
  B (64)bill of landing 提单   +?@qu x!  
  B (65)bill of materials 用料预计单   wUV%NZB  
  B (66)bill payable 应付票据   X r)d;@yi  
  B (67)bill receivable 应收票据   T8m%_U#b  
  B (68)bin card 存货记录卡   v'@LuF'e8  
  B (69)bonus 红利   7I44BC*R~  
  B (70)book-keeping 薄记   ah<f&2f  
  B (71)Boston classification 波士顿分类   X 1'Ze,34  
  B (72)breakeven chart 保本图   #&5\1Qu  
  B (73)breakeven point 保本点   <%Rr-,  
  B (74)breaking-down time 复位时间   Y zvtxX*  
  B (75)budget 预算   ~Igo 8ykl  
  B (76)budget center 预算中心   /nmfp&@  
  B (77)budget cost allowance 预算成本折让   ,pG63&?j  
  B (78)budget manual 预算手册   ~w*ojI  
  B (79)budget period 预算期间   '{u#:TTj  
  B (80)budgetary control 预算控制   'K"*4B^3  
  B (81)budgeted capacity 预算生产能力   @"EX%v.  
  B (82)burden 制造费用   VN".NEL  
  B (83)business center 经营中心   O0l;Qi  
  B (84)business entity 营业个体   H5%I?ZXw4  
  B (85)business unit 经营单位   Q$zlxn 7\  
 B (86)buy-out management 管理性购买产权   p}!pT/KmpH  
  B (87)by-product 副产品 ?-Z: N`YP  
  C (88)called-up share capital 催缴股本   Z"^@B2v  
  C (89)capacity 生产能力   ky%%H;  
  C (90)capacity ratios 生产能力比率   e/3hb)#;  
  C (91)capital 资本   hWu)0t  
  C (92)capital assets pricing model资本资产计价模式   lKwcT!Q4  
  C (93)capital commitment 承诺资本   b>(l F%M  
  C (94)capital employed 已运用的资本   ;7A,'y4f  
  C (95)capital expenditure 资本支出   P3|<K-dFAK  
  C (96)capital expenditureauthorization 资本支出核准   Smu x&e  
  C (97)capital expenditure control 资本支出控制   $3Ia+O   
  C (98)capital expenditure proposal资本支出申请   w#$k$T)  
  C (99)capital funding planning 资本基金筹集计划   M*H G4(n0  
  C (100)capital gain 资本收益   LYF vzw>M  
  C (101)capital investment appraisal资本投资评估   y$"L`*W  
  C (102)capital maintenance 资本保全   ?(=B=a[  
  C (103)capital resource planning 资本资源计划   s rkOa d  
  C (104)capital surplus 资本盈余    M:$nL  
  C (105)capital turnover 资本周转率   ?C{N0?[P-  
  C (106)card 记录卡   q'r3a+  
  C (107)cash 现金   {XCrjO|  
  C (108)cash account 现金账户   ]]ZBG<#  
  C (109)cash book 现金账薄   F{+`F<r  
  C (110)cash cow 金牛产品   BkeP?X  
  C (111)cash flow 现金流量   jdp: G  
  C (112)cash discounted 现金贴现   G<eJ0S  
  C (113)cash flow budget 现金流量预算   BYf"l8^,  
  C (114)cash flow statement 现金流量表   lTP02|eK  
  C (115)cash ledger 现金分类账   $gTPW,~s[  
  C (116)cash limit 现金限额   19t*THgq  
  C (117)CCA 现时成本会计   &$Lm95  
  C (118)center 中心   BSf"'0I&  
  C (119)changeover time 变更时间   f+Go8Lg=M  
  C (120)chartered entity 特许经济个体   4#9-Z6kOk  
  C (121)cheque 支票   j ayoARUB  
  C (122)cheque register 支票登记薄   :[39g;V}c  
  C (123)coin analysis 零钱分类   ?0a 0 R  
  C (124)classification 分类   R2s>;V.:  
  C (125)clock card 工时卡   wp*1HnWj8Y  
  C (126)code 代码   0}V'\=F454  
  C (127)commitment accounting 承诺确认会计   B$Z!E%a;  
  C (128)common cost 共同成本   3\G=J  
  C (129)company limited byguarantee 有限担保责任公司   AlxS?f2w  
C (130)company limited shares 股份有限公司   A{%;Hd`0/  
  C (131)competitive position 竞争能力状况   >>D i  
  C (132)concept 概念   Fm':sd)' X  
  C (133)conglomerate 跨行业企业   (c2\:hvy  
  C (134)consistency concept 一致性概念   ^'4uTbxP_!  
  C (135)consolidated accounts 合并报表   ]IV; >94[  
  C (136)consolidation accounting 合并会计   HWBom 8u0  
  C (137)consortium 财团   ($W 5fbu  
  C (138)contingency plan 应急计划   ^ym{DSx  
  C (139)contingent liabilities 或有负债   1n"X?K5;A  
  C (140)continuous operation 连续生产   J.l%H U  
  C (141)contra 抵消   %5gJ6>@6Z  
  C (142)contract cost 合同成本   O;BPd:<  
  C (143)contract costing 合同成本计算   Zto E= 7K  
  C (144)contribution 贡献毛益   Z(M)2  
  C (145)contribution centre 贡献中心   KOx#LGz  
  C (146)contribution chart 贡献图   &:*+p-!2<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   T7~v40jn|  
  C (148)contribution to salesration 贡献毛益对销售比率   QO/7p]$_  
  C (149)control 控制   [#Vr)\n  
  C (150)control account 控制帐户   UD`Z;F  
  C (151)control limits 控制限度   JrTBe73.]j  
  C (152)controllability concept 可控制概念   l)s+"C#  
  C (153)controllable cost 可控制成本   C>dJ:.K%H  
  C (154)conversion cost 加工成本   ew$Z5N:  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   55b |zf  
  C (156)corporate appraisal 公司评估   pe})A  
  C (157)corporate planning 公司计划   Qu_T&  
  C (158)corporate social reporting 公司社会报告   8v 1%H8  
  C (159)corporation 股份公司   [i1D~rCcn  
  C (160)cost 成本   ;i :wY&  
  C (161)cost account 成本帐户   TWEqv<c  
  C (162)cost accounting 成本会计   Y j\yO(o/  
  C (163)cost accounting manual 成本手册   m4>o E|\  
  C (164)cost accounts calendar 成本报表的日历时间   8]\h^k4f  
  C (165)cost adjustment 成本调整   z{L;)U B^  
  C (166)cost allocation 成本分配   nF$)F?||  
  C (167)cost apportionment 成本分摊   b.*4RL  
  C (168)cost attribution 成本归属   MToQ8qKs  
  C (169)cost audit 成本审计   "Cj#bUw  
  C (170)cost behaviour 成本性态   6CRPdLTDf  
  C (171)cost benefit analysis 成本效益分析   /exl9Ilt]  
  C (172)cost center 成本中心    7`@?3?  
  C (173)cost driver 成本动因
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