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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 `}L{gssv  
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  1.audit   审计 J,=ZUh@M  
  2.attestation   鉴证 ly_8p63-  
  3.credibility   可信赖程度 < $Sl%DoS  
  4.audit of financial statements 财务报表审计 QctzIC#;k  
  5.agreed-upon procedures 执行商定程序 #, 1)@[  
  6.high levels of assurance 高水平保证 _I3v"d  
  7.compilation 编制 (c"!&&S^ =  
  8.reliability 可靠性 *5hbD-a:  
  9.relevance 相关性 xoGrXt9&  
  10.professional skepticism 职业谨慎 ;|$oz{Ll  
  11.objectivity 客观性 darbL_1  
  12. professional competence 专业胜任能力 62Tel4u  
  13.Senior/CPA-in-charge 项目经理 EDh-pK  
  14.audit engagement letter 业务约定书 4pelIoj  
  15.recurring audit 连续审计 9x8Vsd  
  16.the client 委托人 .RAyi>\e  
  17.change CPA 更换注册会计 xsy45az<ip  
  18.the existing CPA 现任注册会计师 Bc-/s(/Eq  
  19.the successor CPA 后任注册会计师 gq4X(rsyD  
  20.the preceding CPA前任注册会计师 -II03 S1  
  21.issue the audit report 出具审计报告 x;/dSfv_  
  22.expert 专家 {gD`yoPrV  
  23.the board of directors 董事会 %~>-nqS  
  24.knowledge of the entity‘ s business 了解被审计单位情况 p=kt+H&;  
  25.assess material misstatement risks评估重大错报风险 Y" rODk1  
  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 JBZ1DZAWC  
  27.a general knowledge of —— 初步了解―――的情况 "3a}~J<g  
  28.a more knowledge of—— 进一步了解的情况 ^ZRZ0:rZ  
  29.the prior year‘s working papers 以前年度工作底稿 V eY&pPQ  
  30.minutes of meeting 会议纪要 oS<Gj I:  
  31.business risks 经营风险 Y7I\<JG<  
  32.appropriateness 适当性 a"t~ K  
  33.accounting estimate 会计估计 B(} 'yY@%u  
  34.management representations 管理层声明 h^1 !8oOYD  
  35.going concern assumption 持续经营假设 59"tHb6E  
  36.audit plan 审计计划 Z#^|h0  
  37.significant audit areas 重点审计领域 ;+#Nb/M  
  38.error 错误 I36%oA  
  39.fraud舞弊 y7rT[f/J  
  40.modified or additional procedures 修改或追加审计程序 _V0%JE'  
  41.misappropriation of assets 侵占资产 7xux%:BN  
  42.transactions without substance 虚假交易 WB<MU:.Vc  
  43.unusual pressures 异常压力 lk R^2P  
  44.the suspected noncompliance 涉嫌存在违法行为 PyK!Cyq  
  45.materialiy 重要性 `CBXz!v!O  
  46.exceed the materiality level 超过重要性水平 nG{o$v_|  
  47.approach the materiality level 接近重要性水平 a'n17d&  
  48.an acceptably low level 可接受水平 gS j0+|  
  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 NpKyrXDJv  
  50.misstatements or omissions 错报或漏报 bu $u@:q 6  
  51.aggregate 总计 /& c2y=/'C  
  52.subsequent events 期后事项 4PkKL/E  
  53.adjust the financial statements 调整财务报表 Z5*(xony0  
  54.perform additional audit procedures 实施追加的审计程序 3p?nQ O)L  
  55.audit risk 审计风险 _IV!9 JL  
  56.detection risk 检查风险 kg7 bZ  
  57.inappropriate audit opinion 不适当的审计意见 n6M#Xc'JA  
  58.material misstatement 重大的错报 ,`k6 @4  
  59.tolerable misstatement 可容忍错报 _6`GHx   
  60.the acceptable level of detection risk 可接受的检查风险 C~"UOFX  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 V\e1NS  
  62.simall business 小规模企业 @$; 8k }  
  63.accounting system 会计系统 6X?:mn'%QF  
  64.test of control 控制测试 >Bdh`Ot-!  
  65.walk-through test 穿行测试 ~ISY( &  
  66.communication 沟通  oR,zr  
  67.flow chart 流程图 piuM#+Y\'S  
  68.reperformance of internal control 重新执行 :*DWL!a  
  69.audit evidence 审计证据 njO~^Hl7  
  70.substantive procedures 实质性程序 L%<]gJtrO  
  71.assertions 认定 261? 8&c  
  72.esistence 存在 "M\rO!f:  
  73.occurrence 发生 ;cPPx`0$9  
  74.completeness 完整性 x2r .4  
  75.rights and obligations 权利和义务 K=}Eupn=  
  76.valuation and allocation 计价和分摊 aSxDfYN=R  
  77.cutoff 截止 . &`Yl K  
  78.accuracy 准确性 wPu.hVz  
  79.classification 分类 ka ;=%*7T  
  80.inspection 检查 9}Z;(,6/.\  
  81.supervision of counting 监盘 j{2 0  
  82.observation 观察 zxH<~2  
  83.confirmation 函证 4sRg+mMI  
  84.computation 计算 6K<o0=,jm2  
  85.analytical procedures 分析程序 ocMTTVo  
  86.vouch 核对 bmi",UZ:F  
  87.trace 追查 Z#(Y%6[u  
  88.audit sampling 审计抽样 i_l{#*t  
  89.error 误差 %|^,Q -i,  
  90.expected error 预期误差 v^F00@2I  
  91.population 总体 .O(9\3q\  
  92.sampling risk 抽样风险 J7aYi]vI  
  93.non- sampling risk 非抽样风险 /"m#mh L  
  94.sampling unit 抽样单位 |:4?K*w",  
  95.statistical sampling 统计抽样 Ex|Z@~T12  
  96.tolerable error 可容忍误差 9V&+xbR&  
  97.the risk of under reliance 信赖不足风险 zxD=q5in  
  98.the risk of over reliance 信赖过度风险 2Ub-ufkU  
  99.the risk of incorrect rejection 误拒风险 S'w}Ir  
  100. the risk of incorrect acceptance 误受风险 GO@<?>K  
  101.working trial balance 试算平衡表 _*8 6  
  102.index and cross-referencing 索引和交叉索引 Qy}pn=#Q  
  103.cash receipt 现金收入 .3XiL=^~Qp  
  104.cash disbursement 现金支出 [e@m -/ B  
  105.bank statement 银行对账单 &)JoB  
  106.bank reconciliation 银行存款余额调节表 =h +SZXe<r  
  107.balance sheet date 资产负债表日 Qp)?wny4  
  108.net realizable value 可变现净值 $sg-P|Wo  
  109.storeroom 仓库 G(Hr*T%  
  110.sale invoice 销售发票 S~ S>62  
  111.price list 价目表 xfC$u`e=  
  112.positive confirmation request 积极式询证函 #R31V QwK5  
  113.negative confirmation request 消极式询证函 rz-61A) _  
  114.purchase requisition 请购单 9HiyN>(  
  115.receiving report 验收报告 Ui9;rh$1eU  
  116.gross margin 毛利 9(}d7y  
  117.manufacturing overhead 制造费用 .f. tPm  
  118.material requisition 领料单 v<)&JlR  
  119.inventory-taking 存货盘点 P$N5j~*  
  120.bond certificate 债券 |O'*CCrCL  
  121.stock certificate 股票  YGs'[On8  
  122.audit report 审计报告 MtF0/aT  
  123.entity 被审计单位 "Ms{c=XPK  
  124.addressee of the audit report 审计报告的收件人 #f_'&m  
  125.unqualified opinion 无保留意见 J(maJuY  
  126.qualified opinion 保留意见 ZGI<L  
  127.disclaimer of opinion 无法表示意见 Hg8 4\fA  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   :[f[-F  
  A (2)absorbed overhead 已吸收制造费用 MZcvr9y  
  A (3)absorption costing 吸收成本计算 ydY 7 :D  
  A (4)account 账户,报表   V=5*)i/  
  A (5)accounting postulate 会计假设   Y}s6__  
  A (6)accounting series release 会计公告文件   /L@o.[H  
  A (7)accounting valuation 会计计价   ^;( dF<?'r  
  A (8)account sale 承销清单 f#!nj]}#  
  A (9)accountability concept 经营责任概念   =5fY3%^b{  
  A (10)accountancy 会计职业   Lc[TIX  
  A (11)accountant 会计师   3PL0bejaT7  
  A (12)accounting 会计   n _ ?+QF  
  A (13)agency cost 代理成本   K7(k_4  
  A (14)accounting bases 会计基础   nR@mm j  
  A (15)accounting manual 会计手册   u>agVB4\F  
  A (16)accounting period 会计期间   ^-mWk?>  
  A (17)accounting policies 会计方针   _5(p=Zc  
  A (18)accounting rate of return 会计报酬率   GBR$k P  
  A (19)accounting reference date 会计参照日   T"C.>G'[B  
  A (20)accounting reference period 会计参照期间   a_{'I6a*,  
  A (21)accrual concept 应计概念   (a-Lx2T  
  A (22)accrual expenses 应计费用   )K$xu(/K  
  A (23)acid test ration 速动比率(酸性测试比率)    F 0zaA  
  A (24)acquisition 购置   VYh/ URU>  
  A (25)acquisition accounting 收购会计   be]/ROP>H  
  A (26)activity based accounting 作业基础成本计算   ZU.E}Rn:  
  A (27)adjusting events 调整事项   mvt-+K?U  
  A (28)administrative expenses 行政管理费   KHC Fz  
  A (29)advice note 发货通知   ZF#n(Y?  
  A (30)amortization 摊销   !Icznou\  
  A (31)analytical review 分析性检查   $^czqA-&  
  A (32)annual equivalent cost 年度等量成本法   _?'W30Dg  
  A (33)annual report and accounts 年度报告和报表   #*"V'dj;e  
  A (34)appraisal cost 检验成本   L\c3D|  
  A (35)appropriation account 盈余分配账户   4oryTckS  
  A (36)articles of association 公司章程细则   ePv`R'#  
  A (37)assets 资产   eLXL5&}`fh  
  A (38)assets cover 资产保障   QkD]9#Id&  
  A (39)asset value per share 每股资产价值   #r?[@aJ  
  A (40)associated company 联营公司   )8}k.t>'s  
  A (41)attainable standard 可达标准   & ?5)Jis:  
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 A (42)attributable profit 可归属利润   7P*\|Sxk%  
  A (43)audit 审计   7^M$u\a)U  
  A (44)audit report 审计报告   r)Zk-!1  
  A (45)auditing standards 审计准则   /?XI,#j3kM  
  A (46)authorized share capital 额定股本   n6Uf>5  
  A (47)available hours 可用小时   hy%5LV<(  
  A (48)avoidable costs 可避免成本 &sBD0R(a  
  B (49)back-to-back loan 易币贷款   4@<wN \'  
  B (50)backflush accounting 倒退成本计算   +|pYu<OY  
  B (51)bad debts 坏帐    ggM~Chr  
  B (52)bad debts ratio 坏帐比率   *kTp(*K/7`  
  B (53)bank charges 银行手续费   ed_+bCNy  
  B (54)bank overdraft 银行透支   yIngenr$  
  B (55)bank reconciliation 银行存款调节表   ohJDu{V  
  B (56)bank statement 银行对账单   @.}Y'`9L  
  B (57)bankruptcy 破产   r%X M`;bQX  
  B (58)basis of apportionment 分摊基础   v JVh%l+  
  B (59)batch 批量   I!1+#0SG  
  B (60)batch costing 分批成本计算   8No'8(dPX  
  B (61)beta factor B(市场)风险因素   <Uf`'X\e6  
  B (62)bill 账单   R~[~(`/S  
  B (63)bill of exchange 汇票   JTBt=u{6^  
  B (64)bill of landing 提单   2DJg__("  
  B (65)bill of materials 用料预计单   k W 8>VnW  
  B (66)bill payable 应付票据   d^!3&y&  
  B (67)bill receivable 应收票据   eK*oV}U-k  
  B (68)bin card 存货记录卡   0_+ & [g}  
  B (69)bonus 红利   >m <T+{`  
  B (70)book-keeping 薄记   /Qef[$!(  
  B (71)Boston classification 波士顿分类   v+79#qWK|n  
  B (72)breakeven chart 保本图   vRf$#fBEQ  
  B (73)breakeven point 保本点   1x\k:2U  
  B (74)breaking-down time 复位时间   hDZyFRg  
  B (75)budget 预算   5M5vxJ)Lh  
  B (76)budget center 预算中心   um_J%v6ER  
  B (77)budget cost allowance 预算成本折让   8d Fqwpw8  
  B (78)budget manual 预算手册   YN <vOv  
  B (79)budget period 预算期间   J:ka@2>|  
  B (80)budgetary control 预算控制   t# y,9>6  
  B (81)budgeted capacity 预算生产能力   xWK/uE(  
  B (82)burden 制造费用   T9]0/>  
  B (83)business center 经营中心   T: 2f*!r  
  B (84)business entity 营业个体   }m5()@Q}a  
  B (85)business unit 经营单位   $9r4MMs{$  
 B (86)buy-out management 管理性购买产权   m8R=wb :  
  B (87)by-product 副产品 g"Ueo'd*  
  C (88)called-up share capital 催缴股本   &N6[*7  
  C (89)capacity 生产能力   Dr=$}Y  
  C (90)capacity ratios 生产能力比率   vx ' ];  
  C (91)capital 资本   6Uq;]@k%  
  C (92)capital assets pricing model资本资产计价模式   UHU ,zgM  
  C (93)capital commitment 承诺资本   N'aq4okoL  
  C (94)capital employed 已运用的资本   {[Y7h}7  
  C (95)capital expenditure 资本支出   :i0;jWc b  
  C (96)capital expenditureauthorization 资本支出核准   *!*%~h8V  
  C (97)capital expenditure control 资本支出控制   s3Zt)xQ3  
  C (98)capital expenditure proposal资本支出申请   r%ebC   
  C (99)capital funding planning 资本基金筹集计划   d8+@K&z|  
  C (100)capital gain 资本收益   J=: \b  
  C (101)capital investment appraisal资本投资评估   IO=$+c  
  C (102)capital maintenance 资本保全   V mQ'  
  C (103)capital resource planning 资本资源计划   9rT^rTV  
  C (104)capital surplus 资本盈余   |mbD q\U  
  C (105)capital turnover 资本周转率   7ZyP  
  C (106)card 记录卡   <%m1+%mA.  
  C (107)cash 现金   dPf7o   
  C (108)cash account 现金账户   ]o0]i<:  
  C (109)cash book 现金账薄   zb"4_L@m2  
  C (110)cash cow 金牛产品   h*!oHS~/l  
  C (111)cash flow 现金流量   kTI5CoXzq  
  C (112)cash discounted 现金贴现   .oT'(6#  
  C (113)cash flow budget 现金流量预算   2QAP$f0Ln  
  C (114)cash flow statement 现金流量表   CnZEBAU  
  C (115)cash ledger 现金分类账   FkuD Gg~a  
  C (116)cash limit 现金限额   -OU{99$aS  
  C (117)CCA 现时成本会计   q+* \'H>  
  C (118)center 中心   p[].4_B;  
  C (119)changeover time 变更时间   f_xvXf:  
  C (120)chartered entity 特许经济个体   TecMQ0 KD  
  C (121)cheque 支票   $ xHtI]T  
  C (122)cheque register 支票登记薄   *x]*%  
  C (123)coin analysis 零钱分类   GbZ~e I`,2  
  C (124)classification 分类   Jp}\@T.  
  C (125)clock card 工时卡   ?nbu`K6T  
  C (126)code 代码   La '6k  
  C (127)commitment accounting 承诺确认会计   19y,O0# _  
  C (128)common cost 共同成本   P2aFn=f  
  C (129)company limited byguarantee 有限担保责任公司   <Z.{q Zd  
C (130)company limited shares 股份有限公司   b6Z3(!] ]  
  C (131)competitive position 竞争能力状况   -LUZ7,!/>o  
  C (132)concept 概念   8Yf*vp>T/x  
  C (133)conglomerate 跨行业企业   jn(!6\n"  
  C (134)consistency concept 一致性概念   ZS( %!+M  
  C (135)consolidated accounts 合并报表   /d:hW4}<}.  
  C (136)consolidation accounting 合并会计   c(2?./\|  
  C (137)consortium 财团   #Ktk["6  
  C (138)contingency plan 应急计划   .s,04xW\  
  C (139)contingent liabilities 或有负债   D& o\q68W  
  C (140)continuous operation 连续生产   \#VWZ\M8a  
  C (141)contra 抵消   =7H\llL4BC  
  C (142)contract cost 合同成本   :3D6OBkB  
  C (143)contract costing 合同成本计算   ?a% F3B  
  C (144)contribution 贡献毛益   ' v CMf  
  C (145)contribution centre 贡献中心   ZN;on dp4  
  C (146)contribution chart 贡献图   `O0Qtq.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \~+b&  
  C (148)contribution to salesration 贡献毛益对销售比率   !o?&{"#+  
  C (149)control 控制   $%"hhju  
  C (150)control account 控制帐户   ob2_=hQnC  
  C (151)control limits 控制限度   uYg Q?*Z  
  C (152)controllability concept 可控制概念   !m9hL>5vR  
  C (153)controllable cost 可控制成本   Bt,'g* Cs  
  C (154)conversion cost 加工成本   [M%? [E}>  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;]m;p,$  
  C (156)corporate appraisal 公司评估   O< /b]<[  
  C (157)corporate planning 公司计划   $MwBt  
  C (158)corporate social reporting 公司社会报告   mTWd+mx  
  C (159)corporation 股份公司   T$R#d&t  
  C (160)cost 成本   'kC#GTZi  
  C (161)cost account 成本帐户   sZr \mQ~  
  C (162)cost accounting 成本会计   X`WS&!C<  
  C (163)cost accounting manual 成本手册   _b-g^#L%  
  C (164)cost accounts calendar 成本报表的日历时间   `5wiXsNjLY  
  C (165)cost adjustment 成本调整   nw`rH*  
  C (166)cost allocation 成本分配   (}>)X]  
  C (167)cost apportionment 成本分摊   LA lX |b  
  C (168)cost attribution 成本归属   Et (H6O 8  
  C (169)cost audit 成本审计   ^AJ 2Y_}v  
  C (170)cost behaviour 成本性态   DeNWh2  
  C (171)cost benefit analysis 成本效益分析   z;?jKE p  
  C (172)cost center 成本中心   $ ~%Y}Xt*  
  C (173)cost driver 成本动因
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