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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 \hx1o\  
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  1.audit   审计 !]=d-RGNe  
  2.attestation   鉴证 ;;#qmGoE  
  3.credibility   可信赖程度 )!P)U(*v  
  4.audit of financial statements 财务报表审计 ~ Q.7VDz  
  5.agreed-upon procedures 执行商定程序 ;5659!;  
  6.high levels of assurance 高水平保证 LhA/xf  
  7.compilation 编制 _I:/ZF5  
  8.reliability 可靠性 zN^n]N_?  
  9.relevance 相关性  PoxK{Y  
  10.professional skepticism 职业谨慎 &B6Ep6QS  
  11.objectivity 客观性 YTUZo W2  
  12. professional competence 专业胜任能力 $\X[@E S0  
  13.Senior/CPA-in-charge 项目经理 hHV";bk  
  14.audit engagement letter 业务约定书 vH :LQ!2  
  15.recurring audit 连续审计 ww], y@da  
  16.the client 委托人 n(;|q&3  
  17.change CPA 更换注册会计 SAy=W V  
  18.the existing CPA 现任注册会计师 hEKf6#  
  19.the successor CPA 后任注册会计师 wAf\|{Vn  
  20.the preceding CPA前任注册会计师 nU7>uU  
  21.issue the audit report 出具审计报告 Ab{ K<:l  
  22.expert 专家 1;Ou7T 9w  
  23.the board of directors 董事会 XAF+0 x!  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &L'Dqew,*  
  25.assess material misstatement risks评估重大错报风险 2N: ,Q8~  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 --$ 4Q(#  
  27.a general knowledge of —— 初步了解―――的情况 t gI{`jS%  
  28.a more knowledge of—— 进一步了解的情况 fSK]|"c  
  29.the prior year‘s working papers 以前年度工作底稿 pKpUXfQu  
  30.minutes of meeting 会议纪要 1_PoqD!q  
  31.business risks 经营风险 >0ow7Uw;  
  32.appropriateness 适当性 /|C*  
  33.accounting estimate 会计估计 UQ?XqgUM  
  34.management representations 管理层声明 *U&0<{|T  
  35.going concern assumption 持续经营假设 /5(Yy}  
  36.audit plan 审计计划 Lr$go6s  
  37.significant audit areas 重点审计领域 &$`P,i 1)  
  38.error 错误 }dgfqq  
  39.fraud舞弊 ME46V6[LX]  
  40.modified or additional procedures 修改或追加审计程序 v0z5j6)-1  
  41.misappropriation of assets 侵占资产 M2OIBH4!  
  42.transactions without substance 虚假交易 a_f~N1kq  
  43.unusual pressures 异常压力 d3 ZdB4L  
  44.the suspected noncompliance 涉嫌存在违法行为 gQ Fjr_IS#  
  45.materialiy 重要性 [q?<Qe  
  46.exceed the materiality level 超过重要性水平 9K{%vK  
  47.approach the materiality level 接近重要性水平 e2s]{obf  
  48.an acceptably low level 可接受水平 ,)Me  
  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 ?!A7rb/tj  
  50.misstatements or omissions 错报或漏报 BJ$9v bhZN  
  51.aggregate 总计 gQWa24  
  52.subsequent events 期后事项 7puFz4+f  
  53.adjust the financial statements 调整财务报表 ,(d) Qg  
  54.perform additional audit procedures 实施追加的审计程序 Wh+{mvu#  
  55.audit risk 审计风险 xS4w5i2  
  56.detection risk 检查风险 n}F&1Z  
  57.inappropriate audit opinion 不适当的审计意见 Mm.<r-b  
  58.material misstatement 重大的错报 x@P y>f2  
  59.tolerable misstatement 可容忍错报 b=yx7v"r  
  60.the acceptable level of detection risk 可接受的检查风险 p>RNPrT  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ^1iSn)&  
  62.simall business 小规模企业 xjfV?B'Y}V  
  63.accounting system 会计系统 U}yW<#$+  
  64.test of control 控制测试 \?[v{WP)  
  65.walk-through test 穿行测试 x+ Ttl4  
  66.communication 沟通 ] o*#t  
  67.flow chart 流程图 dP# |$1  
  68.reperformance of internal control 重新执行 [Dk=? +  
  69.audit evidence 审计证据 Aw$x;3y  
  70.substantive procedures 实质性程序 ehzM) uK  
  71.assertions 认定 [I '0,y  
  72.esistence 存在 be]bZ 1f  
  73.occurrence 发生 ALrw\qV  
  74.completeness 完整性 D!{Y$;  
  75.rights and obligations 权利和义务 '&x#rjo#  
  76.valuation and allocation 计价和分摊 =mS\i663  
  77.cutoff 截止 $?Yry. 2  
  78.accuracy 准确性 &]"  
  79.classification 分类 R.jIl@p   
  80.inspection 检查 G`SUxhCk  
  81.supervision of counting 监盘 |n+qMql'  
  82.observation 观察 "+kL )]  
  83.confirmation 函证 PDJr<E?  
  84.computation 计算 v\KA'PmiP  
  85.analytical procedures 分析程序 hL/)|N~  
  86.vouch 核对 h1B? 8 pD  
  87.trace 追查 HG^ B#yX  
  88.audit sampling 审计抽样 Rp.Sj{<2  
  89.error 误差 $7O}S.x  
  90.expected error 预期误差 ~zHjMo2  
  91.population 总体 V=R 3)GC  
  92.sampling risk 抽样风险 N4^-`  
  93.non- sampling risk 非抽样风险 <;vbsksZeH  
  94.sampling unit 抽样单位 d/PiiiFf,  
  95.statistical sampling 统计抽样 K(q+ "  
  96.tolerable error 可容忍误差 ',Y.v"']4  
  97.the risk of under reliance 信赖不足风险 _-q.Q^  
  98.the risk of over reliance 信赖过度风险 }YB*]<]  
  99.the risk of incorrect rejection 误拒风险 XC4X-j3  
  100. the risk of incorrect acceptance 误受风险 ykl .1(  
  101.working trial balance 试算平衡表 "@%7-nu  
  102.index and cross-referencing 索引和交叉索引 -}nxJH)  
  103.cash receipt 现金收入 ^8 zR  
  104.cash disbursement 现金支出 }Mstjm  
  105.bank statement 银行对账单 `z{%(_+[  
  106.bank reconciliation 银行存款余额调节表 /xsF90c\h  
  107.balance sheet date 资产负债表日 wT;0w3.Z  
  108.net realizable value 可变现净值 n!YKz"$  
  109.storeroom 仓库 ]JCvyz H  
  110.sale invoice 销售发票 f[@77m*  
  111.price list 价目表 @G8lr  
  112.positive confirmation request 积极式询证函 {K+i cTL3  
  113.negative confirmation request 消极式询证函 {_7 i8c<s=  
  114.purchase requisition 请购单 GR&z,  
  115.receiving report 验收报告 *^g:P^4  
  116.gross margin 毛利 `b Fff %_  
  117.manufacturing overhead 制造费用 9{RB{<Se!  
  118.material requisition 领料单 8K.R=  
  119.inventory-taking 存货盘点 DnC{YK  
  120.bond certificate 债券 1,6}_MA  
  121.stock certificate 股票 u?4:H=;>  
  122.audit report 审计报告 3vuivU.3  
  123.entity 被审计单位 G0/4JSH  
  124.addressee of the audit report 审计报告的收件人 K~AR*1??[  
  125.unqualified opinion 无保留意见 Gr7=:+0n|P  
  126.qualified opinion 保留意见 tz5e"+Tz  
  127.disclaimer of opinion 无法表示意见 W}m)cn3@  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   K?[q% W]%  
  A (2)absorbed overhead 已吸收制造费用 /I1h2 E  
  A (3)absorption costing 吸收成本计算 5"CZh .J  
  A (4)account 账户,报表   }T; P~aG  
  A (5)accounting postulate 会计假设   wfNk=)^ $  
  A (6)accounting series release 会计公告文件   U7K,AflK?M  
  A (7)accounting valuation 会计计价   iI\oz&!v H  
  A (8)account sale 承销清单 rm5bkJcg~  
  A (9)accountability concept 经营责任概念   fa++MNf}3  
  A (10)accountancy 会计职业   !ipR$ dM  
  A (11)accountant 会计师   =:&ly'QB&  
  A (12)accounting 会计   !F1M(zFD  
  A (13)agency cost 代理成本   .LZwuJ^;  
  A (14)accounting bases 会计基础   0O9Ni='Tn  
  A (15)accounting manual 会计手册   )[PtaPWeT  
  A (16)accounting period 会计期间   z2MWN\?8  
  A (17)accounting policies 会计方针   4[;X{ !  
  A (18)accounting rate of return 会计报酬率   q|j2MV5#g  
  A (19)accounting reference date 会计参照日   Rtb7|  
  A (20)accounting reference period 会计参照期间   le1}0 L  
  A (21)accrual concept 应计概念   N9jH\0nG  
  A (22)accrual expenses 应计费用   T;L>;E>B  
  A (23)acid test ration 速动比率(酸性测试比率)   q#T/  
  A (24)acquisition 购置   SLkhCR  
  A (25)acquisition accounting 收购会计   ]QpWih00V  
  A (26)activity based accounting 作业基础成本计算   $K]m{  
  A (27)adjusting events 调整事项   Fgp]l2*  
  A (28)administrative expenses 行政管理费   "/3 db[  
  A (29)advice note 发货通知   U* i{5/ $  
  A (30)amortization 摊销   Jl5c [F  
  A (31)analytical review 分析性检查   G+%zn|  
  A (32)annual equivalent cost 年度等量成本法   ]!I7Y.w6  
  A (33)annual report and accounts 年度报告和报表   pnjXf.g"O  
  A (34)appraisal cost 检验成本   {>R:vH 8  
  A (35)appropriation account 盈余分配账户   23c 8  
  A (36)articles of association 公司章程细则   8.XoVW#  
  A (37)assets 资产   `}(b2Hc>  
  A (38)assets cover 资产保障   V#XppYU  
  A (39)asset value per share 每股资产价值   K%a%a6k`  
  A (40)associated company 联营公司   y`F3Hr c  
  A (41)attainable standard 可达标准   ht2\y&si  
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 A (42)attributable profit 可归属利润   !9[>L@#G  
  A (43)audit 审计   ?$*SjZt  
  A (44)audit report 审计报告   j/fzzI0@  
  A (45)auditing standards 审计准则   6 G #}Q/  
  A (46)authorized share capital 额定股本   + Af"f' )  
  A (47)available hours 可用小时   z2g3FUTX)b  
  A (48)avoidable costs 可避免成本 y0#u9t"Z;  
  B (49)back-to-back loan 易币贷款   x c/}#>ED  
  B (50)backflush accounting 倒退成本计算   1DE1.1  
  B (51)bad debts 坏帐   ]L9s %]o  
  B (52)bad debts ratio 坏帐比率   MCS8y+QK  
  B (53)bank charges 银行手续费   KVn []@#  
  B (54)bank overdraft 银行透支   E^.nc~  
  B (55)bank reconciliation 银行存款调节表   y9x w 9l'  
  B (56)bank statement 银行对账单   WU quN  
  B (57)bankruptcy 破产   d/BM&r  
  B (58)basis of apportionment 分摊基础   BQ= PW|[  
  B (59)batch 批量   do*EKo  
  B (60)batch costing 分批成本计算   ;$smH=I  
  B (61)beta factor B(市场)风险因素   ^>i63Yc  
  B (62)bill 账单   hWD;jR  
  B (63)bill of exchange 汇票   swM*k;$q{  
  B (64)bill of landing 提单   :-/M?,Q"  
  B (65)bill of materials 用料预计单   g/P+ZXJ  
  B (66)bill payable 应付票据   y~q8pH1  
  B (67)bill receivable 应收票据   n?- })  
  B (68)bin card 存货记录卡   Nv(9N-9r  
  B (69)bonus 红利   ldiD2 Q  
  B (70)book-keeping 薄记   4)A#2  
  B (71)Boston classification 波士顿分类   l|kSsP:GO  
  B (72)breakeven chart 保本图   +kzo*zW$L  
  B (73)breakeven point 保本点   f"%{%M$K  
  B (74)breaking-down time 复位时间   nEJY5Bz$  
  B (75)budget 预算   wB!Nc Y\p  
  B (76)budget center 预算中心   nQ5n-A&["  
  B (77)budget cost allowance 预算成本折让   a-=8xs'  
  B (78)budget manual 预算手册   V:VO[e<e  
  B (79)budget period 预算期间   thifRd$4  
  B (80)budgetary control 预算控制   +VO-oFE|  
  B (81)budgeted capacity 预算生产能力   ,.OERw  
  B (82)burden 制造费用   >'&p>Ad)  
  B (83)business center 经营中心   ]Q>.HH  
  B (84)business entity 营业个体   K i'Fn"  
  B (85)business unit 经营单位   sj HrPs e  
 B (86)buy-out management 管理性购买产权   "|qqUKJZ  
  B (87)by-product 副产品 VXR>]HUF  
  C (88)called-up share capital 催缴股本   _V7r1fY:  
  C (89)capacity 生产能力   (O.d>  
  C (90)capacity ratios 生产能力比率   FB{KH .  
  C (91)capital 资本   7f0l Q  
  C (92)capital assets pricing model资本资产计价模式   DXJ`oh  
  C (93)capital commitment 承诺资本   e[&L9U6GW-  
  C (94)capital employed 已运用的资本   FaDjLo2'o  
  C (95)capital expenditure 资本支出   5N/%v&1  
  C (96)capital expenditureauthorization 资本支出核准   L.S;J[a;  
  C (97)capital expenditure control 资本支出控制   vgfcCcZ_iZ  
  C (98)capital expenditure proposal资本支出申请   Exc9` 7%.  
  C (99)capital funding planning 资本基金筹集计划   8,? h~prc  
  C (100)capital gain 资本收益   B9NWW6S  
  C (101)capital investment appraisal资本投资评估   ihIVUu-M  
  C (102)capital maintenance 资本保全   {L/tst#C  
  C (103)capital resource planning 资本资源计划   |mGFts}0o'  
  C (104)capital surplus 资本盈余   6W]9$n\"?  
  C (105)capital turnover 资本周转率   gcdlT7F)b-  
  C (106)card 记录卡   lT&eJO~?5  
  C (107)cash 现金   7 "20hAd  
  C (108)cash account 现金账户   &#!4XOyB  
  C (109)cash book 现金账薄   = kJ,%\E`  
  C (110)cash cow 金牛产品   60J;sGW  
  C (111)cash flow 现金流量   7UVzp v  
  C (112)cash discounted 现金贴现   OY;*zk  
  C (113)cash flow budget 现金流量预算   KH(%?  
  C (114)cash flow statement 现金流量表   mOy^vMa  
  C (115)cash ledger 现金分类账   cx&>#8s&  
  C (116)cash limit 现金限额   ]:4*L  
  C (117)CCA 现时成本会计   wt!nMQ  
  C (118)center 中心   $$ Oey)*  
  C (119)changeover time 变更时间   0 q} *S~  
  C (120)chartered entity 特许经济个体   +n XK-g;)'  
  C (121)cheque 支票   xv(9IEjt0  
  C (122)cheque register 支票登记薄   "Zl5<  
  C (123)coin analysis 零钱分类   JBE!j-F  
  C (124)classification 分类   x:),P-~w  
  C (125)clock card 工时卡   }<@b=_>S  
  C (126)code 代码   S- pV_Ff  
  C (127)commitment accounting 承诺确认会计   8Kg n" M3  
  C (128)common cost 共同成本   lQ" p !  
  C (129)company limited byguarantee 有限担保责任公司   ]x RM&=)<  
C (130)company limited shares 股份有限公司   pA9+Cr!0Q  
  C (131)competitive position 竞争能力状况   gy#/D& N[  
  C (132)concept 概念   Y9uC&/_C  
  C (133)conglomerate 跨行业企业    gQ'zW  
  C (134)consistency concept 一致性概念   9 7GV2]-M  
  C (135)consolidated accounts 合并报表   &O9 |#YUq  
  C (136)consolidation accounting 合并会计   8$6Y{$&C  
  C (137)consortium 财团   N/ %WsQp  
  C (138)contingency plan 应急计划   /{+y2.{j  
  C (139)contingent liabilities 或有负债   _ba>19csq%  
  C (140)continuous operation 连续生产   fVF2-Rh =  
  C (141)contra 抵消   sf)EMh3Z  
  C (142)contract cost 合同成本   !W5 (  
  C (143)contract costing 合同成本计算   q"\Z-D0B4  
  C (144)contribution 贡献毛益   l_o@miG/  
  C (145)contribution centre 贡献中心   B8f8w)m  
  C (146)contribution chart 贡献图   :~2vJzp@?  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   gp>3I!bo[K  
  C (148)contribution to salesration 贡献毛益对销售比率   `UD/}j@  
  C (149)control 控制   fI&t]   
  C (150)control account 控制帐户   06O2:5zF  
  C (151)control limits 控制限度   oB}BU`-l  
  C (152)controllability concept 可控制概念   41`n1:-]  
  C (153)controllable cost 可控制成本   c~z82iXNO  
  C (154)conversion cost 加工成本   ,\_1w  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,]9P{k]O  
  C (156)corporate appraisal 公司评估   G`cHCP_n  
  C (157)corporate planning 公司计划   f .Q\Z'S^  
  C (158)corporate social reporting 公司社会报告   o /j*d3  
  C (159)corporation 股份公司   63\/ * NNB  
  C (160)cost 成本   qTdheX/  
  C (161)cost account 成本帐户   RL!Oi|8  
  C (162)cost accounting 成本会计   >AVVEv18  
  C (163)cost accounting manual 成本手册   &]`(v}`]  
  C (164)cost accounts calendar 成本报表的日历时间   3EJj9}#x"'  
  C (165)cost adjustment 成本调整   Xe$I7iKD  
  C (166)cost allocation 成本分配   > V-A;S:  
  C (167)cost apportionment 成本分摊   't:; irLW.  
  C (168)cost attribution 成本归属   1oR7iD^  
  C (169)cost audit 成本审计   U#lCj0iUt,  
  C (170)cost behaviour 成本性态   dP 3CG8w5  
  C (171)cost benefit analysis 成本效益分析   );#JL0I  
  C (172)cost center 成本中心   ]{3)^axW;  
  C (173)cost driver 成本动因
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