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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 `n$Ak5f  
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  1.audit   审计 $e+sqgU  
  2.attestation   鉴证 /x49!8  
  3.credibility   可信赖程度 IQJ" B6U)  
  4.audit of financial statements 财务报表审计 &Ym):pc  
  5.agreed-upon procedures 执行商定程序 M FIb-*wT  
  6.high levels of assurance 高水平保证 I/7!5Z*  
  7.compilation 编制 G[KjK$.Ts?  
  8.reliability 可靠性 j4IVIj@$ `  
  9.relevance 相关性 iaL@- dg  
  10.professional skepticism 职业谨慎 ` O6#-<>  
  11.objectivity 客观性 h  /  
  12. professional competence 专业胜任能力 m[}P  
  13.Senior/CPA-in-charge 项目经理 akvi^]x  
  14.audit engagement letter 业务约定书 HTh? &u\QG  
  15.recurring audit 连续审计 tz):$1X_  
  16.the client 委托人 V&f*+!!2  
  17.change CPA 更换注册会计  rDFrreQP  
  18.the existing CPA 现任注册会计师 4A J]qu  
  19.the successor CPA 后任注册会计师 =2&\<Q_Fi  
  20.the preceding CPA前任注册会计师 X9| Z ?jJ  
  21.issue the audit report 出具审计报告 NQqw|3  
  22.expert 专家 jf3Zy :*K  
  23.the board of directors 董事会 hF$`=hE,F~  
  24.knowledge of the entity‘ s business 了解被审计单位情况 MT/jpx  
  25.assess material misstatement risks评估重大错报风险 wlNL;W@w  
  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 !R@LC  
  27.a general knowledge of —— 初步了解―――的情况 ehW[LRtq  
  28.a more knowledge of—— 进一步了解的情况 {N~mDUoJ|  
  29.the prior year‘s working papers 以前年度工作底稿 k>ErD v8  
  30.minutes of meeting 会议纪要 O?OAXPK2  
  31.business risks 经营风险 5qrD~D '  
  32.appropriateness 适当性 OQumA j  
  33.accounting estimate 会计估计 =RWTjTZ   
  34.management representations 管理层声明 CtY-Gs  
  35.going concern assumption 持续经营假设 ^(JrOh'  
  36.audit plan 审计计划 v_zt$bf{Y  
  37.significant audit areas 重点审计领域 eJoM4v  
  38.error 错误 H?"M&mF  
  39.fraud舞弊 ;VLDXvGd  
  40.modified or additional procedures 修改或追加审计程序 PtkMzhX  
  41.misappropriation of assets 侵占资产 d[t0K]  
  42.transactions without substance 虚假交易 StJb-K/_cL  
  43.unusual pressures 异常压力 ( }b~}X9  
  44.the suspected noncompliance 涉嫌存在违法行为 1>e30Ri,g  
  45.materialiy 重要性 65aYH4"  
  46.exceed the materiality level 超过重要性水平 i\CA6I  
  47.approach the materiality level 接近重要性水平 xVP SL#>  
  48.an acceptably low level 可接受水平 O::FB.k  
  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 P|Aac,nE+^  
  50.misstatements or omissions 错报或漏报 k^}[+IFJ  
  51.aggregate 总计 #ksDU  
  52.subsequent events 期后事项 k1,k 9BK  
  53.adjust the financial statements 调整财务报表 &6\&McmkX  
  54.perform additional audit procedures 实施追加的审计程序 Z8=?Hu  
  55.audit risk 审计风险 x/<ow4C  
  56.detection risk 检查风险 VV Q~;{L  
  57.inappropriate audit opinion 不适当的审计意见 cx:_5GF  
  58.material misstatement 重大的错报 *z[vp2 TN  
  59.tolerable misstatement 可容忍错报 QD.5o S  
  60.the acceptable level of detection risk 可接受的检查风险 a[hF2/*  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >Cr"q*  
  62.simall business 小规模企业 . Z&5TK4I  
  63.accounting system 会计系统 Y @ v][Q  
  64.test of control 控制测试 1 fcV&qHR  
  65.walk-through test 穿行测试 ()6% 1zCO  
  66.communication 沟通 <lB2Nv-,  
  67.flow chart 流程图 _-fLD  
  68.reperformance of internal control 重新执行 Vu(NP\Wm  
  69.audit evidence 审计证据 nC3+Zka  
  70.substantive procedures 实质性程序 oVw4M2!"K  
  71.assertions 认定 $2Wk#F2c=  
  72.esistence 存在 SGl|{+(A  
  73.occurrence 发生 -=lm`X<:  
  74.completeness 完整性 d_ =K (}eR  
  75.rights and obligations 权利和义务 +(Y\w^@%H  
  76.valuation and allocation 计价和分摊 ,P <I<QYu  
  77.cutoff 截止 9 ,fV  
  78.accuracy 准确性 &m5^ YN$b  
  79.classification 分类 ;,-)Z|W  
  80.inspection 检查 #w L(<nE  
  81.supervision of counting 监盘 @zS/J,:v}  
  82.observation 观察 Q3>qT84  
  83.confirmation 函证 k Fl* Im  
  84.computation 计算 [g}^{ $`  
  85.analytical procedures 分析程序 Mzg3i*  
  86.vouch 核对 J.rS@Z`~7  
  87.trace 追查 r5&c!b\  
  88.audit sampling 审计抽样 ANPG3^w  
  89.error 误差 9y\nO)\Tv  
  90.expected error 预期误差 q[/g3D\G  
  91.population 总体 .:H'9QJg  
  92.sampling risk 抽样风险 ybJa:  
  93.non- sampling risk 非抽样风险 wSjy31  
  94.sampling unit 抽样单位 7eq.U yUxs  
  95.statistical sampling 统计抽样 PE7V1U#$o,  
  96.tolerable error 可容忍误差 ^Whc<>|  
  97.the risk of under reliance 信赖不足风险 o,k#ft<  
  98.the risk of over reliance 信赖过度风险 mV]~}7*Y;  
  99.the risk of incorrect rejection 误拒风险 x75;-q  
  100. the risk of incorrect acceptance 误受风险 "Io-%S u+  
  101.working trial balance 试算平衡表 NZ`6iK-V_  
  102.index and cross-referencing 索引和交叉索引 *Iw19o-I  
  103.cash receipt 现金收入 j 1'H|4  
  104.cash disbursement 现金支出 J>dj]1I  
  105.bank statement 银行对账单 BfCib]V9C  
  106.bank reconciliation 银行存款余额调节表 ? Zv5iI  
  107.balance sheet date 资产负债表日 @uC-dXA"  
  108.net realizable value 可变现净值 XXwIp-'  
  109.storeroom 仓库 -C^qN7Bz  
  110.sale invoice 销售发票 :8n?G  
  111.price list 价目表 _6FDuCVD-  
  112.positive confirmation request 积极式询证函 e7G>'K  
  113.negative confirmation request 消极式询证函 R7Tl 1!,h  
  114.purchase requisition 请购单  UDpI @  
  115.receiving report 验收报告 D vEII'-h  
  116.gross margin 毛利 .*k!Zl*  
  117.manufacturing overhead 制造费用 'PMzm/;8st  
  118.material requisition 领料单 1slt[&4N  
  119.inventory-taking 存货盘点 f`8fNt  
  120.bond certificate 债券 nb5%a   
  121.stock certificate 股票 ;F_&h#D]3  
  122.audit report 审计报告 6:r1^q6A9L  
  123.entity 被审计单位 M]\"]H?  
  124.addressee of the audit report 审计报告的收件人 \i~5H]?d  
  125.unqualified opinion 无保留意见 -GgV&%'a  
  126.qualified opinion 保留意见 |q o3 E  
  127.disclaimer of opinion 无法表示意见 jbOzbxR?  
  128.adverse opinion 否定意见
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y^p%/p%  
A (1)ABC 作业基础成本计算   [u3^R]  
  A (2)absorbed overhead 已吸收制造费用 YVY(uq)d  
  A (3)absorption costing 吸收成本计算 u@wQ )^  
  A (4)account 账户,报表   jaThS!>v  
  A (5)accounting postulate 会计假设   <.7W:s,f=  
  A (6)accounting series release 会计公告文件   RkdAzv!Y7  
  A (7)accounting valuation 会计计价   /? j^Qu  
  A (8)account sale 承销清单 DF#WQ8?$]  
  A (9)accountability concept 经营责任概念   x^F2Ywp%  
  A (10)accountancy 会计职业   ,Ur~DXY  
  A (11)accountant 会计师   F7x< V=4{  
  A (12)accounting 会计   RDG,f/L2  
  A (13)agency cost 代理成本   D/{Spw@  
  A (14)accounting bases 会计基础   Jf2:[ Mq  
  A (15)accounting manual 会计手册   DA4!-\bt@  
  A (16)accounting period 会计期间   9]8M {L  
  A (17)accounting policies 会计方针   Dc> )js|"  
  A (18)accounting rate of return 会计报酬率   9aqFdlbY  
  A (19)accounting reference date 会计参照日   FHH2  
  A (20)accounting reference period 会计参照期间   4d'tK ^X  
  A (21)accrual concept 应计概念   OaxE3bDT  
  A (22)accrual expenses 应计费用   NOmSLIgt7  
  A (23)acid test ration 速动比率(酸性测试比率)   :kI x?cc  
  A (24)acquisition 购置   _jb"@TY  
  A (25)acquisition accounting 收购会计   sXC]{] P  
  A (26)activity based accounting 作业基础成本计算   ;lWy?53=@  
  A (27)adjusting events 调整事项   1[`l`Truz  
  A (28)administrative expenses 行政管理费   +FVcrL@  
  A (29)advice note 发货通知   f4T-=` SO  
  A (30)amortization 摊销   [76mgj!K  
  A (31)analytical review 分析性检查   &<i>)Ss  
  A (32)annual equivalent cost 年度等量成本法   =Jl1D*B*  
  A (33)annual report and accounts 年度报告和报表   B 9]sSx  
  A (34)appraisal cost 检验成本   ;/{Q4X{  
  A (35)appropriation account 盈余分配账户   VF==F_l  
  A (36)articles of association 公司章程细则   v DOeBw =  
  A (37)assets 资产   Xhkw<XbV  
  A (38)assets cover 资产保障   <ct{D|mm  
  A (39)asset value per share 每股资产价值   O ,1u\Zy/  
  A (40)associated company 联营公司   E.% F/mM  
  A (41)attainable standard 可达标准   !%M-w0vC9  
" Gn; Q-@  
 A (42)attributable profit 可归属利润   )J88gMk+  
  A (43)audit 审计   6nSk,yE'hE  
  A (44)audit report 审计报告   TAC\2*bWje  
  A (45)auditing standards 审计准则   J2[QHr&tn  
  A (46)authorized share capital 额定股本   |)JoxqR  
  A (47)available hours 可用小时   @x J^JcE  
  A (48)avoidable costs 可避免成本  FZ2-e  
  B (49)back-to-back loan 易币贷款   8"* $e I5  
  B (50)backflush accounting 倒退成本计算   x?<5=,  
  B (51)bad debts 坏帐   ?h3Ow`1G  
  B (52)bad debts ratio 坏帐比率   |95/'a*  
  B (53)bank charges 银行手续费   }EIwkz8  
  B (54)bank overdraft 银行透支   ;^8^L'7cr  
  B (55)bank reconciliation 银行存款调节表   # nYGKZ  
  B (56)bank statement 银行对账单   SCH![Amq  
  B (57)bankruptcy 破产   Tk2kis(n  
  B (58)basis of apportionment 分摊基础   A07 P$3>/W  
  B (59)batch 批量   X9gC2iSs]  
  B (60)batch costing 分批成本计算   |f}NO~CA  
  B (61)beta factor B(市场)风险因素   < 5_Ys  
  B (62)bill 账单   M2EN(Y_k0  
  B (63)bill of exchange 汇票   7Y*m_AhxJ  
  B (64)bill of landing 提单   O`0$pn  
  B (65)bill of materials 用料预计单   7VXeu+-P  
  B (66)bill payable 应付票据   *nW9)T  
  B (67)bill receivable 应收票据   v_@_J!s  
  B (68)bin card 存货记录卡   Y-c~"#  
  B (69)bonus 红利   ;VFr5.*x  
  B (70)book-keeping 薄记   t5Mo'*j =  
  B (71)Boston classification 波士顿分类   W=\dsdnu*  
  B (72)breakeven chart 保本图   ^[Er%yr0  
  B (73)breakeven point 保本点   9iy|=  
  B (74)breaking-down time 复位时间   Q%xY/xH]  
  B (75)budget 预算   |O9=C`G_  
  B (76)budget center 预算中心   2!3&Ub#FO  
  B (77)budget cost allowance 预算成本折让   Yr=mLT|JN  
  B (78)budget manual 预算手册   fDqXM;a"  
  B (79)budget period 预算期间   @ty|HXW  
  B (80)budgetary control 预算控制   7Mv$.Z(  
  B (81)budgeted capacity 预算生产能力   KJ)&(Yx  
  B (82)burden 制造费用   uY~A0I5Z  
  B (83)business center 经营中心   D)sEAfvX  
  B (84)business entity 营业个体   %UJ4wm  
  B (85)business unit 经营单位   .>'Z9.Xnk  
 B (86)buy-out management 管理性购买产权   ,;-*q}U  
  B (87)by-product 副产品 X[~CLKH(  
  C (88)called-up share capital 催缴股本   ;2|H6IN"  
  C (89)capacity 生产能力   h^*{chm]  
  C (90)capacity ratios 生产能力比率   ; MJ1Q  
  C (91)capital 资本   {|E7N"Qzg  
  C (92)capital assets pricing model资本资产计价模式   Wu&Di8GhP  
  C (93)capital commitment 承诺资本   /nP=E  
  C (94)capital employed 已运用的资本   Ma daxx  
  C (95)capital expenditure 资本支出   nu<!/O  
  C (96)capital expenditureauthorization 资本支出核准   RHbp:Mlk  
  C (97)capital expenditure control 资本支出控制   UIj/Id  
  C (98)capital expenditure proposal资本支出申请   gAY2|/,  
  C (99)capital funding planning 资本基金筹集计划   \IfgL$+  
  C (100)capital gain 资本收益   %nh'F6bNgv  
  C (101)capital investment appraisal资本投资评估   $ bosGG  
  C (102)capital maintenance 资本保全   k>CtWV5B  
  C (103)capital resource planning 资本资源计划   +3>4 ?,^g  
  C (104)capital surplus 资本盈余   ]c2| m}I{:  
  C (105)capital turnover 资本周转率   B ,Brmn  
  C (106)card 记录卡   (FYJ^o  
  C (107)cash 现金   wcf_5T  
  C (108)cash account 现金账户   EvmmQ  
  C (109)cash book 现金账薄   bVHi3=0{  
  C (110)cash cow 金牛产品   ;/T-rVND  
  C (111)cash flow 现金流量   UYOn p7R<  
  C (112)cash discounted 现金贴现   BD-=y  
  C (113)cash flow budget 现金流量预算   9`{2h$U  
  C (114)cash flow statement 现金流量表   *^Y0}?]qT  
  C (115)cash ledger 现金分类账   >pvg0Fh  
  C (116)cash limit 现金限额   q*nz4QTOE  
  C (117)CCA 现时成本会计   eBIR *TZ):  
  C (118)center 中心   oLMi vy4  
  C (119)changeover time 变更时间   s*~o%emw  
  C (120)chartered entity 特许经济个体   G9inNz*Cx  
  C (121)cheque 支票   34 Khg  
  C (122)cheque register 支票登记薄   # :w2Hf6Q  
  C (123)coin analysis 零钱分类   ONiI:Z>%  
  C (124)classification 分类   CHit  
  C (125)clock card 工时卡   #aX@mPm  
  C (126)code 代码   |uBC0f  
  C (127)commitment accounting 承诺确认会计   D#1~]d  
  C (128)common cost 共同成本   QS*cd|7J;  
  C (129)company limited byguarantee 有限担保责任公司   E_1I|$  
C (130)company limited shares 股份有限公司   ](:FW '-  
  C (131)competitive position 竞争能力状况   ?(8%SPRk  
  C (132)concept 概念   O f@#VZ  
  C (133)conglomerate 跨行业企业   g+)\ /n|  
  C (134)consistency concept 一致性概念   '2$!thm  
  C (135)consolidated accounts 合并报表   B~z g"  
  C (136)consolidation accounting 合并会计   .{ a2z*o  
  C (137)consortium 财团   ]\,uF8gg)  
  C (138)contingency plan 应急计划   bXwoJ2  
  C (139)contingent liabilities 或有负债   X6GkJ R  
  C (140)continuous operation 连续生产   ?lN8~Ze  
  C (141)contra 抵消   6H,=S`V]EK  
  C (142)contract cost 合同成本   _I-VWDCk  
  C (143)contract costing 合同成本计算   H&Y{jqua  
  C (144)contribution 贡献毛益   lN>C#e<]  
  C (145)contribution centre 贡献中心   -Dxhq& }Y  
  C (146)contribution chart 贡献图   D8AIV K]  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   `{lAhZ5  
  C (148)contribution to salesration 贡献毛益对销售比率   hdJwNmEA>  
  C (149)control 控制   8{SU?MHQLE  
  C (150)control account 控制帐户   Pph8"`mv.m  
  C (151)control limits 控制限度   xf"5<PTW</  
  C (152)controllability concept 可控制概念   JOx ,19r  
  C (153)controllable cost 可控制成本   <-B"|u  
  C (154)conversion cost 加工成本   x>,F*3d3  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _pko]F|()  
  C (156)corporate appraisal 公司评估   a<wQzgxG  
  C (157)corporate planning 公司计划   6eYf2sZ;J  
  C (158)corporate social reporting 公司社会报告   v F6*c  
  C (159)corporation 股份公司   9_WPWFO  
  C (160)cost 成本   ViwpyC'v  
  C (161)cost account 成本帐户   9me}&Fdr  
  C (162)cost accounting 成本会计    Vm;Q w  
  C (163)cost accounting manual 成本手册   + i@yZfT  
  C (164)cost accounts calendar 成本报表的日历时间   b}Hl$V(uD  
  C (165)cost adjustment 成本调整   Jp3di&x  
  C (166)cost allocation 成本分配   3R%UPT0>  
  C (167)cost apportionment 成本分摊   JV]u(PL  
  C (168)cost attribution 成本归属   h>Uid &:?  
  C (169)cost audit 成本审计   ca/o#9:N`:  
  C (170)cost behaviour 成本性态   Wd` QpW  
  C (171)cost benefit analysis 成本效益分析   SU%rWH  
  C (172)cost center 成本中心   F\=Rm  
  C (173)cost driver 成本动因
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