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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 c]xpp;%]  
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  1.audit   审计 TH6g:YP`7  
  2.attestation   鉴证 gQ /zk3?k  
  3.credibility   可信赖程度 jRq>Sz{8  
  4.audit of financial statements 财务报表审计 o.k#|q  
  5.agreed-upon procedures 执行商定程序 PU-;Q@< E  
  6.high levels of assurance 高水平保证 =2`s Uw}  
  7.compilation 编制 .g4bV5ma3  
  8.reliability 可靠性 b5H[~8mf  
  9.relevance 相关性 Jnv91*>h8  
  10.professional skepticism 职业谨慎 TXy*-<#vR  
  11.objectivity 客观性 ,L_p"A  
  12. professional competence 专业胜任能力 =ohdL_6  
  13.Senior/CPA-in-charge 项目经理 Ui1K66{  
  14.audit engagement letter 业务约定书 ;%U`lE0  
  15.recurring audit 连续审计 v3aiX  
  16.the client 委托人 \6@}HFH  
  17.change CPA 更换注册会计 GH:Au  
  18.the existing CPA 现任注册会计师 1 k  H  
  19.the successor CPA 后任注册会计师 >xH3*0 Lp  
  20.the preceding CPA前任注册会计师 #Q|$&b  
  21.issue the audit report 出具审计报告 u2U@Qrs2  
  22.expert 专家 7dU X(D,?  
  23.the board of directors 董事会 %7V?7BE  
  24.knowledge of the entity‘ s business 了解被审计单位情况 $RF"m"  
  25.assess material misstatement risks评估重大错报风险 cJH7zumM)  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 t$UFR7XE  
  27.a general knowledge of —— 初步了解―――的情况 EzthRe9  
  28.a more knowledge of—— 进一步了解的情况 N*o+m~:y  
  29.the prior year‘s working papers 以前年度工作底稿 <vbk@d  
  30.minutes of meeting 会议纪要 j[Et+V?  
  31.business risks 经营风险 eH1Y!&`  
  32.appropriateness 适当性 orL7y&w(v:  
  33.accounting estimate 会计估计 rg\|-_.es'  
  34.management representations 管理层声明 H[6d@m- Z  
  35.going concern assumption 持续经营假设 _ k>j?j-  
  36.audit plan 审计计划 E>7%/TIl  
  37.significant audit areas 重点审计领域 0jg-]  
  38.error 错误 K$K[fc j  
  39.fraud舞弊 s!UC{)g,  
  40.modified or additional procedures 修改或追加审计程序 -4HI9Czts  
  41.misappropriation of assets 侵占资产 KXdls(ROP  
  42.transactions without substance 虚假交易 bg 7b!t 1F  
  43.unusual pressures 异常压力 @c.QrKSaD  
  44.the suspected noncompliance 涉嫌存在违法行为 \W$>EH  
  45.materialiy 重要性 sb8SG_c.  
  46.exceed the materiality level 超过重要性水平 tU?lfU[7  
  47.approach the materiality level 接近重要性水平 !X#=Pt[,  
  48.an acceptably low level 可接受水平 qnT:x{o  
  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#"c5w~  
  50.misstatements or omissions 错报或漏报 i44KTC"sB  
  51.aggregate 总计 E7j]"\~i  
  52.subsequent events 期后事项 q 2= ^l  
  53.adjust the financial statements 调整财务报表 ^TB%| yZ _  
  54.perform additional audit procedures 实施追加的审计程序 *Jp>)>  
  55.audit risk 审计风险 JbG+ysn  
  56.detection risk 检查风险 QMkLAZ  
  57.inappropriate audit opinion 不适当的审计意见 AoTL )',  
  58.material misstatement 重大的错报 J)o~FC]b*  
  59.tolerable misstatement 可容忍错报 >r{,$)H0  
  60.the acceptable level of detection risk 可接受的检查风险 qKWkgackP  
  61.assessed level of material misstatement risk 重大错报风险的评估水平  ^mG-O  
  62.simall business 小规模企业 N-vr_4{g  
  63.accounting system 会计系统 1L^\TC  
  64.test of control 控制测试 |@Z QoH  
  65.walk-through test 穿行测试 Zb}=?fcL;@  
  66.communication 沟通 L18Olu   
  67.flow chart 流程图 YJr@4!j*  
  68.reperformance of internal control 重新执行 `)SkA?yKI  
  69.audit evidence 审计证据 k deJB-  
  70.substantive procedures 实质性程序 T\2cAW5  
  71.assertions 认定 a*vi&$@`Z1  
  72.esistence 存在 |n* I}w^  
  73.occurrence 发生 1k "*@Z<  
  74.completeness 完整性 o<%Sr*  
  75.rights and obligations 权利和义务 m#8mU,7  
  76.valuation and allocation 计价和分摊 3B;B#0g50  
  77.cutoff 截止 q}+9$v  
  78.accuracy 准确性 v`no dI  
  79.classification 分类 c)lM i}/  
  80.inspection 检查 A "w 1GBx  
  81.supervision of counting 监盘 ;:' A{&0N  
  82.observation 观察 n {^D_S  
  83.confirmation 函证 VIynlvy  
  84.computation 计算 Q%KS$nP 9  
  85.analytical procedures 分析程序 6B|IbQ^  
  86.vouch 核对 }X}fX#[  
  87.trace 追查 YZ'gd 10T  
  88.audit sampling 审计抽样 `_z8DA}E  
  89.error 误差 xNl_Q8Z?R^  
  90.expected error 预期误差 B;_M52-B  
  91.population 总体 B&<Z#C:I  
  92.sampling risk 抽样风险 3<?(1kSo>>  
  93.non- sampling risk 非抽样风险 `ZNz Dr  
  94.sampling unit 抽样单位 LVO`+:  
  95.statistical sampling 统计抽样 {fk'g(E8([  
  96.tolerable error 可容忍误差 cojuU=i  
  97.the risk of under reliance 信赖不足风险 ?2DYz"/')  
  98.the risk of over reliance 信赖过度风险 1oodw!h W  
  99.the risk of incorrect rejection 误拒风险 -YRF^72+  
  100. the risk of incorrect acceptance 误受风险 [ tm J6^s  
  101.working trial balance 试算平衡表 "TG}aS  
  102.index and cross-referencing 索引和交叉索引 6Pd;I,k  
  103.cash receipt 现金收入 DTgF,c  
  104.cash disbursement 现金支出 6(X(f;MEl  
  105.bank statement 银行对账单 +d Ig&}Tr  
  106.bank reconciliation 银行存款余额调节表 C#vU'RNpl  
  107.balance sheet date 资产负债表日 6?(*:}Q  
  108.net realizable value 可变现净值 Z>M0[DJ_  
  109.storeroom 仓库 X[|-F3o  
  110.sale invoice 销售发票 :8 \z 0  
  111.price list 价目表 ={8ClUV#  
  112.positive confirmation request 积极式询证函 '6[0NuB  
  113.negative confirmation request 消极式询证函 JAc-5e4  
  114.purchase requisition 请购单 :C>slxY  
  115.receiving report 验收报告 lHr?sMt  
  116.gross margin 毛利 B!rY\ ?W  
  117.manufacturing overhead 制造费用 JZ80|-c  
  118.material requisition 领料单 .gx*gX1<  
  119.inventory-taking 存货盘点 62a{Ggs{  
  120.bond certificate 债券 ;h3c+7u1  
  121.stock certificate 股票 e3\*Np!rTQ  
  122.audit report 审计报告 O`Nzn~),x  
  123.entity 被审计单位 So,EPB+  
  124.addressee of the audit report 审计报告的收件人 ~#7=gI&p@  
  125.unqualified opinion 无保留意见 m[(2  
  126.qualified opinion 保留意见 s#-`,jqD  
  127.disclaimer of opinion 无法表示意见 ~ b\bpu  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   8^^Xr  
  A (2)absorbed overhead 已吸收制造费用 kf.w:X"i  
  A (3)absorption costing 吸收成本计算 ]KLj Qpd  
  A (4)account 账户,报表   O~l WFaW  
  A (5)accounting postulate 会计假设   !&?(ty^F  
  A (6)accounting series release 会计公告文件   q>o1kTI  
  A (7)accounting valuation 会计计价   1Ep!U#Del  
  A (8)account sale 承销清单 NKh"x&R  
  A (9)accountability concept 经营责任概念   Ftu4 V*lD  
  A (10)accountancy 会计职业   UC\CCDV#^  
  A (11)accountant 会计师   K'Bq@6@C g  
  A (12)accounting 会计   7;0^r#:87#  
  A (13)agency cost 代理成本   QUwSnotgU  
  A (14)accounting bases 会计基础   Z^>{bW  
  A (15)accounting manual 会计手册   g]N!_Ib/!  
  A (16)accounting period 会计期间   [f&ja[m q  
  A (17)accounting policies 会计方针   0,E*9y}  
  A (18)accounting rate of return 会计报酬率   }e&   
  A (19)accounting reference date 会计参照日   k7'B5zVd  
  A (20)accounting reference period 会计参照期间   [N'YFb3"O  
  A (21)accrual concept 应计概念   `o)rAD^e  
  A (22)accrual expenses 应计费用   $wub)^  
  A (23)acid test ration 速动比率(酸性测试比率)   josc  
  A (24)acquisition 购置   ezgP \ct  
  A (25)acquisition accounting 收购会计   ~\6Kq`Y  
  A (26)activity based accounting 作业基础成本计算   )zf &`T  
  A (27)adjusting events 调整事项   -5\hZ!!J2  
  A (28)administrative expenses 行政管理费   'UUIY$V [  
  A (29)advice note 发货通知   "+~La{ POc  
  A (30)amortization 摊销   Xg_M{t  
  A (31)analytical review 分析性检查   D/5 ah_;  
  A (32)annual equivalent cost 年度等量成本法   'n6D3Vse  
  A (33)annual report and accounts 年度报告和报表   ;r B2Q H]  
  A (34)appraisal cost 检验成本   7%b?[}y4  
  A (35)appropriation account 盈余分配账户   *G7/  
  A (36)articles of association 公司章程细则   ! c4pFQB  
  A (37)assets 资产   6X$]d^)h{  
  A (38)assets cover 资产保障   q5p!Ty"  
  A (39)asset value per share 每股资产价值   ]O,;t>  
  A (40)associated company 联营公司   >\+c@o[  
  A (41)attainable standard 可达标准   :&S6AP  
)Gi!wm>zvN  
 A (42)attributable profit 可归属利润   & w&JE]$ 5  
  A (43)audit 审计   ?h2!Z{[0b  
  A (44)audit report 审计报告   7y""#-}V[r  
  A (45)auditing standards 审计准则   2"cUBFc1I  
  A (46)authorized share capital 额定股本   fzT|{vG8  
  A (47)available hours 可用小时   8 ' M4 3n  
  A (48)avoidable costs 可避免成本 Po~{Mpe  
  B (49)back-to-back loan 易币贷款   [AstD9  
  B (50)backflush accounting 倒退成本计算   h8i ic  
  B (51)bad debts 坏帐   2? 9*V19yu  
  B (52)bad debts ratio 坏帐比率   (&H-v'a}3  
  B (53)bank charges 银行手续费   [K1RP.  
  B (54)bank overdraft 银行透支   wJ,l"bnq  
  B (55)bank reconciliation 银行存款调节表   VEj-%"\   
  B (56)bank statement 银行对账单   >> yK_yg  
  B (57)bankruptcy 破产   V+G. TI P  
  B (58)basis of apportionment 分摊基础   gY9HEfB  
  B (59)batch 批量   _r@ FWUZ  
  B (60)batch costing 分批成本计算   He @d~9M  
  B (61)beta factor B(市场)风险因素   E4idEQ}H  
  B (62)bill 账单   O10,h(O  
  B (63)bill of exchange 汇票   >r J9^rS  
  B (64)bill of landing 提单   [Q9#44@{S;  
  B (65)bill of materials 用料预计单   lgWEB3f .  
  B (66)bill payable 应付票据   k]K][[s`  
  B (67)bill receivable 应收票据   us%dw&   
  B (68)bin card 存货记录卡   MKMWHGN  
  B (69)bonus 红利   VbLwhA2W}F  
  B (70)book-keeping 薄记   #X1iig+  
  B (71)Boston classification 波士顿分类   ]06orBV  
  B (72)breakeven chart 保本图   b9`vYnLk  
  B (73)breakeven point 保本点   =]i[gs)B  
  B (74)breaking-down time 复位时间   y:,Ro@H%  
  B (75)budget 预算   90<z*j$EK  
  B (76)budget center 预算中心   m3[R   
  B (77)budget cost allowance 预算成本折让   hilgl<UF  
  B (78)budget manual 预算手册   StZ GKY[Q  
  B (79)budget period 预算期间   .{r0Szm.  
  B (80)budgetary control 预算控制   Vcjmj  
  B (81)budgeted capacity 预算生产能力   Ns ezUk8'  
  B (82)burden 制造费用   YytO*^e}}  
  B (83)business center 经营中心   ~gZ"8frl  
  B (84)business entity 营业个体   %QY W0lE  
  B (85)business unit 经营单位   mcO/V-\5'  
 B (86)buy-out management 管理性购买产权   dA4DW  
  B (87)by-product 副产品 R2K{vs  
  C (88)called-up share capital 催缴股本   QAN :  
  C (89)capacity 生产能力   3'3E:}o|  
  C (90)capacity ratios 生产能力比率   A:Y ([  
  C (91)capital 资本   :qlcN@_  
  C (92)capital assets pricing model资本资产计价模式   DD$YMM  
  C (93)capital commitment 承诺资本   J[0o 6  
  C (94)capital employed 已运用的资本   )c432).Z  
  C (95)capital expenditure 资本支出   5 1&||.  
  C (96)capital expenditureauthorization 资本支出核准   $>if@}u  
  C (97)capital expenditure control 资本支出控制   SrVo0$5)  
  C (98)capital expenditure proposal资本支出申请   ' 5tk0A  
  C (99)capital funding planning 资本基金筹集计划   :[P)t %  
  C (100)capital gain 资本收益   }(MI}o}  
  C (101)capital investment appraisal资本投资评估   ZhvZe/  
  C (102)capital maintenance 资本保全   nLvF^%P8  
  C (103)capital resource planning 资本资源计划   m+m2<|%x  
  C (104)capital surplus 资本盈余   +q<G%PwbV  
  C (105)capital turnover 资本周转率   YL[n85l>1  
  C (106)card 记录卡   };/;L[,G  
  C (107)cash 现金   ,/%@:Fh4  
  C (108)cash account 现金账户   XWd;-% `<  
  C (109)cash book 现金账薄   r~2 >_LK  
  C (110)cash cow 金牛产品   ,ICn]P dz@  
  C (111)cash flow 现金流量   tRC*@>I$  
  C (112)cash discounted 现金贴现   t,P_&0X  
  C (113)cash flow budget 现金流量预算   ZsnFuk#W  
  C (114)cash flow statement 现金流量表   &AUtUp kOo  
  C (115)cash ledger 现金分类账   rm}%C(C{J  
  C (116)cash limit 现金限额   IJ[r!&PY  
  C (117)CCA 现时成本会计   =(aA`:Nl  
  C (118)center 中心   r3;@  
  C (119)changeover time 变更时间   F x 4s)(  
  C (120)chartered entity 特许经济个体   .Tm m  
  C (121)cheque 支票   !vfb gK  
  C (122)cheque register 支票登记薄   <y`M Upf]  
  C (123)coin analysis 零钱分类   v^0*{7N'  
  C (124)classification 分类   UgD|tuz]  
  C (125)clock card 工时卡   mG\$W#+j  
  C (126)code 代码   /BN_K8nb`  
  C (127)commitment accounting 承诺确认会计   ! )x2   
  C (128)common cost 共同成本   5 *R{N ~>  
  C (129)company limited byguarantee 有限担保责任公司   NB^+Hcb$  
C (130)company limited shares 股份有限公司   <@4 48,9&  
  C (131)competitive position 竞争能力状况   ,h<xL-  
  C (132)concept 概念   Q# Yba  
  C (133)conglomerate 跨行业企业   d94 Le/E  
  C (134)consistency concept 一致性概念   .D8|_B  
  C (135)consolidated accounts 合并报表   R]LuZN  
  C (136)consolidation accounting 合并会计   z?3t^UPW  
  C (137)consortium 财团   L ^E#"f  
  C (138)contingency plan 应急计划   3bN]2\   
  C (139)contingent liabilities 或有负债   (/ qOY  
  C (140)continuous operation 连续生产   iZ( U]  
  C (141)contra 抵消   E3 vYVuw  
  C (142)contract cost 合同成本   F $6JzF$|F  
  C (143)contract costing 合同成本计算   ~NV 8avZ  
  C (144)contribution 贡献毛益   :w,#RcW  
  C (145)contribution centre 贡献中心   /$=<"Y7&g  
  C (146)contribution chart 贡献图   I%<LLkQ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ,wYA_1$$H  
  C (148)contribution to salesration 贡献毛益对销售比率   m+!T $$W  
  C (149)control 控制   0d|DIT#>?  
  C (150)control account 控制帐户   B B9+d"Sq  
  C (151)control limits 控制限度   =bHS@h8N<  
  C (152)controllability concept 可控制概念   B?gFFU61  
  C (153)controllable cost 可控制成本   )W,.xP  
  C (154)conversion cost 加工成本   eYQPK?jo  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   23p1Lb9P  
  C (156)corporate appraisal 公司评估   k[Ue}L|  
  C (157)corporate planning 公司计划   UKpc3Jo:~  
  C (158)corporate social reporting 公司社会报告   wl.a|~-  
  C (159)corporation 股份公司   ^:cc3wt'3[  
  C (160)cost 成本   2{}8_G   
  C (161)cost account 成本帐户   q]2t3aY%  
  C (162)cost accounting 成本会计   X/BcS[a  
  C (163)cost accounting manual 成本手册   e0:[,aF`  
  C (164)cost accounts calendar 成本报表的日历时间    eQU~A9  
  C (165)cost adjustment 成本调整   4K(oOxc9.  
  C (166)cost allocation 成本分配   2 r';)8:  
  C (167)cost apportionment 成本分摊   1=L5=uz1d:  
  C (168)cost attribution 成本归属   p>=i'~lQ6  
  C (169)cost audit 成本审计   qokCVI-\  
  C (170)cost behaviour 成本性态   I83 _x|$FZ  
  C (171)cost benefit analysis 成本效益分析   `UD,ne  
  C (172)cost center 成本中心   aN?^vW<  
  C (173)cost driver 成本动因
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