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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 |Zpfq63W  
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  1.audit   审计 UgSB>V<?  
  2.attestation   鉴证 H2 \;%K 2  
  3.credibility   可信赖程度 xt* 3'v  
  4.audit of financial statements 财务报表审计 1=c\Rr9]  
  5.agreed-upon procedures 执行商定程序 9L?.m&  
  6.high levels of assurance 高水平保证 mDABH@ R  
  7.compilation 编制 6'57  
  8.reliability 可靠性 SM#]H-3  
  9.relevance 相关性 lv<* 7BCp  
  10.professional skepticism 职业谨慎 {6|G@ ""O  
  11.objectivity 客观性 gCS<iBT(7  
  12. professional competence 专业胜任能力 /t57!&  
  13.Senior/CPA-in-charge 项目经理 2WL|wwA  
  14.audit engagement letter 业务约定书 /9*B)m"  
  15.recurring audit 连续审计 N)|yu1S  
  16.the client 委托人 ~ 'cmSiz-  
  17.change CPA 更换注册会计 sf qL|8  
  18.the existing CPA 现任注册会计师 6vo;!V6  
  19.the successor CPA 后任注册会计师 ,4e:I.b  
  20.the preceding CPA前任注册会计师 )[6U^j4  
  21.issue the audit report 出具审计报告 J?1 uKR  
  22.expert 专家 A RuA<vQ  
  23.the board of directors 董事会 GW@;}m(  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L#?Ek-  
  25.assess material misstatement risks评估重大错报风险 X/!o\yyT  
  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 6:5I26  
  27.a general knowledge of —— 初步了解―――的情况 8 +/rlHp  
  28.a more knowledge of—— 进一步了解的情况 [A~xy'T  
  29.the prior year‘s working papers 以前年度工作底稿 |bHelD|  
  30.minutes of meeting 会议纪要 {SPq$B_VR  
  31.business risks 经营风险 n1t*sk/J  
  32.appropriateness 适当性 G@\1E+Ip  
  33.accounting estimate 会计估计 $y&E(J  
  34.management representations 管理层声明 +F` S>U  
  35.going concern assumption 持续经营假设 #e1>H1eU  
  36.audit plan 审计计划 81F/G5  
  37.significant audit areas 重点审计领域 X1|njJGO1  
  38.error 错误 W~; `WR;.  
  39.fraud舞弊 %QGC8Tz  
  40.modified or additional procedures 修改或追加审计程序 ]L $\ #  
  41.misappropriation of assets 侵占资产 ) 1f~ dR88  
  42.transactions without substance 虚假交易 RDi]2  
  43.unusual pressures 异常压力 ~s*)f.l  
  44.the suspected noncompliance 涉嫌存在违法行为 NjScc%@y  
  45.materialiy 重要性 QB uMJm  
  46.exceed the materiality level 超过重要性水平 |Q6.299  
  47.approach the materiality level 接近重要性水平 $E~`\o%Ev  
  48.an acceptably low level 可接受水平 S(I{NL}= $  
  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 }Yzco52  
  50.misstatements or omissions 错报或漏报 ZR B)uA)5=  
  51.aggregate 总计 XGWSdPJLr  
  52.subsequent events 期后事项 Nq[uoaT  
  53.adjust the financial statements 调整财务报表 <tNBxa$gS  
  54.perform additional audit procedures 实施追加的审计程序 KIf dafRL  
  55.audit risk 审计风险 ["93~[[^  
  56.detection risk 检查风险 !4RWYMV "  
  57.inappropriate audit opinion 不适当的审计意见 GL#up  
  58.material misstatement 重大的错报 ^z IW+:  
  59.tolerable misstatement 可容忍错报 F=e8IUr  
  60.the acceptable level of detection risk 可接受的检查风险 O!#g<`r{K  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +H-6eP  
  62.simall business 小规模企业 6+|do+0Icg  
  63.accounting system 会计系统 9igiZmM  
  64.test of control 控制测试 4y?n [/M/  
  65.walk-through test 穿行测试 b9J_1Gl]  
  66.communication 沟通 R6Km\N  
  67.flow chart 流程图 x(6SG+Kr  
  68.reperformance of internal control 重新执行 <I\/n<*  
  69.audit evidence 审计证据 _[c0)2h  
  70.substantive procedures 实质性程序 O7m(o:t x3  
  71.assertions 认定 >}8j+t&T  
  72.esistence 存在 ]I dk:et  
  73.occurrence 发生 ]Ji.Zk  
  74.completeness 完整性 W0@n/U  
  75.rights and obligations 权利和义务 D9=KXo^  
  76.valuation and allocation 计价和分摊 *20 jz<  
  77.cutoff 截止 qZtzO2Mt  
  78.accuracy 准确性 |!3DPA(_  
  79.classification 分类 ZF9z~9  
  80.inspection 检查 JV^=v@Z3  
  81.supervision of counting 监盘 s4y73-J^.v  
  82.observation 观察 xw,IJ/E$1  
  83.confirmation 函证 $aD VG})  
  84.computation 计算 q]ku5A\y  
  85.analytical procedures 分析程序 qs6]-  
  86.vouch 核对 :Uzm  
  87.trace 追查 x;P_1J %Q  
  88.audit sampling 审计抽样 /tx]5`#@7]  
  89.error 误差 TOB-aAO  
  90.expected error 预期误差 mI-]/:  
  91.population 总体 S]e|"n~@  
  92.sampling risk 抽样风险 |P HT694Uz  
  93.non- sampling risk 非抽样风险 rxvx  
  94.sampling unit 抽样单位 ~S"+S/z/k  
  95.statistical sampling 统计抽样 _ @NL;w:!  
  96.tolerable error 可容忍误差 7Jyy z,!5  
  97.the risk of under reliance 信赖不足风险 pHXm>gTd,J  
  98.the risk of over reliance 信赖过度风险 |}s*E_/[  
  99.the risk of incorrect rejection 误拒风险 'j8:vq^d  
  100. the risk of incorrect acceptance 误受风险 <e=#F-DE  
  101.working trial balance 试算平衡表 DZ'P@f)]  
  102.index and cross-referencing 索引和交叉索引 '6iEMg&3  
  103.cash receipt 现金收入 #C74z$  
  104.cash disbursement 现金支出 ! 21FR*  
  105.bank statement 银行对账单 8yR.uMI$/  
  106.bank reconciliation 银行存款余额调节表 ,F8Yn5h  
  107.balance sheet date 资产负债表日 )Pa'UGY  
  108.net realizable value 可变现净值 _lJ!R:*  
  109.storeroom 仓库 %A9NB!  
  110.sale invoice 销售发票 Pe_W;q.  
  111.price list 价目表 p?%y82E  
  112.positive confirmation request 积极式询证函 wj$<t'MN  
  113.negative confirmation request 消极式询证函 `_Zg3_K.dS  
  114.purchase requisition 请购单 sQHv%]s 0  
  115.receiving report 验收报告 F4-$~ v@  
  116.gross margin 毛利 G#q@v(_b  
  117.manufacturing overhead 制造费用 J@HtoTDO3  
  118.material requisition 领料单 hc(#{]].  
  119.inventory-taking 存货盘点 Uou1mZz/  
  120.bond certificate 债券 hP%M?MKC  
  121.stock certificate 股票 r4b 6 c  
  122.audit report 审计报告 FBe;1OU  
  123.entity 被审计单位 ?DS@e@lx  
  124.addressee of the audit report 审计报告的收件人 "yy5F>0Wt  
  125.unqualified opinion 无保留意见 bivuqKA  
  126.qualified opinion 保留意见 MO]F1E ?X  
  127.disclaimer of opinion 无法表示意见 Af~$TyX  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   kYP#SH/  
  A (2)absorbed overhead 已吸收制造费用 CAig ]=2'  
  A (3)absorption costing 吸收成本计算 Fc)@,/R"v  
  A (4)account 账户,报表   HT v2#  
  A (5)accounting postulate 会计假设   })H wh).  
  A (6)accounting series release 会计公告文件   `!3SF|x&  
  A (7)accounting valuation 会计计价   Fbr;{T .  
  A (8)account sale 承销清单 b4%??"&<Y  
  A (9)accountability concept 经营责任概念   W s3)gvpPA  
  A (10)accountancy 会计职业   xf\C|@i  
  A (11)accountant 会计师   IYE~t  
  A (12)accounting 会计   )Yh+c=6 ?  
  A (13)agency cost 代理成本   i(rL|d+'  
  A (14)accounting bases 会计基础   Fj8z  
  A (15)accounting manual 会计手册   P-9)38`5  
  A (16)accounting period 会计期间   HYD'.uj  
  A (17)accounting policies 会计方针   htO +z7  
  A (18)accounting rate of return 会计报酬率   .ljnDL/  
  A (19)accounting reference date 会计参照日   *2>&"B09`  
  A (20)accounting reference period 会计参照期间   7J D' )  
  A (21)accrual concept 应计概念   WH#1 zv  
  A (22)accrual expenses 应计费用   wy<S;   
  A (23)acid test ration 速动比率(酸性测试比率)   A_"w^E{P  
  A (24)acquisition 购置   l?v86k  
  A (25)acquisition accounting 收购会计   g>E LGG |Q  
  A (26)activity based accounting 作业基础成本计算   ^  glri$m  
  A (27)adjusting events 调整事项   IEL%!RFG  
  A (28)administrative expenses 行政管理费   <6%?OJhp  
  A (29)advice note 发货通知   nY[WRt w  
  A (30)amortization 摊销   hIYNhZv  
  A (31)analytical review 分析性检查   v|)4ocFK  
  A (32)annual equivalent cost 年度等量成本法   "=HA Y  
  A (33)annual report and accounts 年度报告和报表   <VMGTBVQ  
  A (34)appraisal cost 检验成本   1SQ3-WU s  
  A (35)appropriation account 盈余分配账户   1sy[ @Q2b  
  A (36)articles of association 公司章程细则   nSDMOyj+  
  A (37)assets 资产   1 fp?  
  A (38)assets cover 资产保障   nI?[rCM  
  A (39)asset value per share 每股资产价值   W 8<&gh +  
  A (40)associated company 联营公司   t5^{D>S1  
  A (41)attainable standard 可达标准   T= 80,  
h" B+hu  
 A (42)attributable profit 可归属利润   B- RjMxX4>  
  A (43)audit 审计   %Bj\W'V&p  
  A (44)audit report 审计报告   k&M;,e3v6  
  A (45)auditing standards 审计准则   }?$F}s-  
  A (46)authorized share capital 额定股本   Q^P}\wb>  
  A (47)available hours 可用小时   g.k"]lP  
  A (48)avoidable costs 可避免成本 xWH.^o,"  
  B (49)back-to-back loan 易币贷款   @Z_x.Y6  
  B (50)backflush accounting 倒退成本计算   zF`0J  
  B (51)bad debts 坏帐   q^@Q"J =v  
  B (52)bad debts ratio 坏帐比率   :^lI`9'*R  
  B (53)bank charges 银行手续费   etQCzYIhn  
  B (54)bank overdraft 银行透支   O#4&8>;=  
  B (55)bank reconciliation 银行存款调节表   &C5_g$Ma.Z  
  B (56)bank statement 银行对账单   `{@8Vsmy:  
  B (57)bankruptcy 破产   d"1]4.c  
  B (58)basis of apportionment 分摊基础   1 &jc/*Z"  
  B (59)batch 批量   Y sC>i`n9  
  B (60)batch costing 分批成本计算   Gm&Za,4%4  
  B (61)beta factor B(市场)风险因素   #Qw0&kM7I  
  B (62)bill 账单    ^ 'MT0j  
  B (63)bill of exchange 汇票   olB.*#gA  
  B (64)bill of landing 提单   +%z> H"J.  
  B (65)bill of materials 用料预计单   kM l+yli3c  
  B (66)bill payable 应付票据   tn\yI!a  
  B (67)bill receivable 应收票据   LG9+GszX 2  
  B (68)bin card 存货记录卡   JJ-( Sl  
  B (69)bonus 红利   zy?|ODM  
  B (70)book-keeping 薄记   5:[0z5Hww  
  B (71)Boston classification 波士顿分类   *uRBzO}  
  B (72)breakeven chart 保本图   ZL&qp04}  
  B (73)breakeven point 保本点    [-1^-bb  
  B (74)breaking-down time 复位时间   dmtr*pM_  
  B (75)budget 预算   (*9$`!wS  
  B (76)budget center 预算中心   biD$qg  
  B (77)budget cost allowance 预算成本折让   ] Jg&VXrH  
  B (78)budget manual 预算手册   _IHV7*u{;  
  B (79)budget period 预算期间   sjHE/qmq-Z  
  B (80)budgetary control 预算控制   XAKs0*J>  
  B (81)budgeted capacity 预算生产能力   _#E 0g'3  
  B (82)burden 制造费用   3PWL@>zi  
  B (83)business center 经营中心   #<"~~2?  
  B (84)business entity 营业个体   w>&aEv/f  
  B (85)business unit 经营单位   / y 40(l?  
 B (86)buy-out management 管理性购买产权    `,*3[  
  B (87)by-product 副产品 se2!N:|R!G  
  C (88)called-up share capital 催缴股本   WF+99?75  
  C (89)capacity 生产能力   s-!ArB,  
  C (90)capacity ratios 生产能力比率   ea2ayT  
  C (91)capital 资本   .WJ YQi  
  C (92)capital assets pricing model资本资产计价模式   @Sn(lnlB  
  C (93)capital commitment 承诺资本   +4~_Ei[i  
  C (94)capital employed 已运用的资本   *!t/"b  
  C (95)capital expenditure 资本支出   cGzPI +F  
  C (96)capital expenditureauthorization 资本支出核准   x_Y!5yg E  
  C (97)capital expenditure control 资本支出控制   zV37$Hb  
  C (98)capital expenditure proposal资本支出申请   ;%9|k U  
  C (99)capital funding planning 资本基金筹集计划   9wUkh}s  
  C (100)capital gain 资本收益   r.&Vw|*>  
  C (101)capital investment appraisal资本投资评估   BsDn5\ q  
  C (102)capital maintenance 资本保全   V#$RR!X'  
  C (103)capital resource planning 资本资源计划   N0Lw}@p  
  C (104)capital surplus 资本盈余   9d659i C  
  C (105)capital turnover 资本周转率   UYJZYP%r  
  C (106)card 记录卡   kd(8I_i@  
  C (107)cash 现金   ORw,)l  
  C (108)cash account 现金账户   DU'`ewLL7  
  C (109)cash book 现金账薄   l IS-4QX1  
  C (110)cash cow 金牛产品   RWZ SQ~  
  C (111)cash flow 现金流量   V!A~K   
  C (112)cash discounted 现金贴现   ~L\z8[<C  
  C (113)cash flow budget 现金流量预算   '@KEi%-^>  
  C (114)cash flow statement 现金流量表   5r|,CQ7o  
  C (115)cash ledger 现金分类账   B%b4v  
  C (116)cash limit 现金限额   UKvWJnz  
  C (117)CCA 现时成本会计   sY Qk  
  C (118)center 中心   4N3 R|  
  C (119)changeover time 变更时间   lvz7#f L~  
  C (120)chartered entity 特许经济个体   Y eo]]i{  
  C (121)cheque 支票   dn+KH+v  
  C (122)cheque register 支票登记薄   _C?hHWSf"  
  C (123)coin analysis 零钱分类   @o _}g !9=  
  C (124)classification 分类   Rtl"Ub@HV  
  C (125)clock card 工时卡   osAd1<EIC  
  C (126)code 代码   G4X|Bka  
  C (127)commitment accounting 承诺确认会计   nRS}}6Q  
  C (128)common cost 共同成本   WPMSm<[  
  C (129)company limited byguarantee 有限担保责任公司   l<LI7Z]A  
C (130)company limited shares 股份有限公司   <0&*9ZeD  
  C (131)competitive position 竞争能力状况   O KR "4n:  
  C (132)concept 概念   $ @`V  
  C (133)conglomerate 跨行业企业   IueF x u  
  C (134)consistency concept 一致性概念   J @1!Oq>  
  C (135)consolidated accounts 合并报表   [D4SW#  
  C (136)consolidation accounting 合并会计   <uw9DU7G  
  C (137)consortium 财团   x*U)Y  
  C (138)contingency plan 应急计划   ?mxMk6w  
  C (139)contingent liabilities 或有负债   6Y?|w3f   
  C (140)continuous operation 连续生产   ;))+>%SGCt  
  C (141)contra 抵消   7*A],:-q  
  C (142)contract cost 合同成本   SsDmoEeB[  
  C (143)contract costing 合同成本计算   dOH  &  
  C (144)contribution 贡献毛益   m nX2a  
  C (145)contribution centre 贡献中心   giw &&l=_  
  C (146)contribution chart 贡献图   jcf7n`L  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ?X<eV1a   
  C (148)contribution to salesration 贡献毛益对销售比率   R"t,xM  
  C (149)control 控制   04P}-L,  
  C (150)control account 控制帐户   &Q#66ev  
  C (151)control limits 控制限度   ,Ah;A [%?~  
  C (152)controllability concept 可控制概念   c]o'xd,T8\  
  C (153)controllable cost 可控制成本   D.u{~  
  C (154)conversion cost 加工成本   [<yaXQxl  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   O;jrCB  
  C (156)corporate appraisal 公司评估   {ROVvs`  
  C (157)corporate planning 公司计划   }V`"s^  
  C (158)corporate social reporting 公司社会报告    DA,?}  
  C (159)corporation 股份公司   8dIgjQX|  
  C (160)cost 成本   -- 95Jz  
  C (161)cost account 成本帐户   z,p~z*4  
  C (162)cost accounting 成本会计   G<J?"oQbRT  
  C (163)cost accounting manual 成本手册   p]+Pkxz]'  
  C (164)cost accounts calendar 成本报表的日历时间   "`e{/7I  
  C (165)cost adjustment 成本调整   *P=VFP  
  C (166)cost allocation 成本分配   rw JIx|(  
  C (167)cost apportionment 成本分摊   SZ'R59Ee<  
  C (168)cost attribution 成本归属   ;'@9[N9  
  C (169)cost audit 成本审计   8wFJ4v3  
  C (170)cost behaviour 成本性态   2uW; xfeY  
  C (171)cost benefit analysis 成本效益分析   #h ]g?*}OJ  
  C (172)cost center 成本中心   d^ 8ZeC#  
  C (173)cost driver 成本动因
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