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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 v<Bynd-  
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  1.audit   审计 >0Q|nCx  
  2.attestation   鉴证 mPq$?gdp  
  3.credibility   可信赖程度 [+qCs7'  
  4.audit of financial statements 财务报表审计 bn |zl!Pq  
  5.agreed-upon procedures 执行商定程序 H'Yh2a`!o  
  6.high levels of assurance 高水平保证 n3J53| %v  
  7.compilation 编制 3fN.bU9_  
  8.reliability 可靠性 `/Y{ l  
  9.relevance 相关性 JN7k2]{  
  10.professional skepticism 职业谨慎 6uKTGc4  
  11.objectivity 客观性 $-[CG7VgX%  
  12. professional competence 专业胜任能力 '\jd#Kn'h  
  13.Senior/CPA-in-charge 项目经理 {Z p\^/  
  14.audit engagement letter 业务约定书 )BRKZQN  
  15.recurring audit 连续审计 3sd"nR?aX  
  16.the client 委托人 DxJX+.9K9  
  17.change CPA 更换注册会计 g-Pwp[!qkf  
  18.the existing CPA 现任注册会计师 $s<Ne{?  
  19.the successor CPA 后任注册会计师 LM2TZ   
  20.the preceding CPA前任注册会计师 .*elggM  
  21.issue the audit report 出具审计报告 ?yh}/T\qp  
  22.expert 专家 qKJSj   
  23.the board of directors 董事会 ]9\!;Bz^J  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L~s3b  
  25.assess material misstatement risks评估重大错报风险 J,b&XD@m  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 CKA ;.sh  
  27.a general knowledge of —— 初步了解―――的情况 9cJH"  
  28.a more knowledge of—— 进一步了解的情况 5xii(\lC  
  29.the prior year‘s working papers 以前年度工作底稿 GguFo+YeZ  
  30.minutes of meeting 会议纪要 G7D2{J{1  
  31.business risks 经营风险 4 B*0M  
  32.appropriateness 适当性 LzYO$Ir:g  
  33.accounting estimate 会计估计 {[+2n]f_G  
  34.management representations 管理层声明 6Zn @2PGEl  
  35.going concern assumption 持续经营假设 !0N7^Z"gtz  
  36.audit plan 审计计划 ?&Pg2] g<  
  37.significant audit areas 重点审计领域 EM\'GW  
  38.error 错误 .L~Nq%g1  
  39.fraud舞弊 _V\Bp=9W  
  40.modified or additional procedures 修改或追加审计程序 : }`-B0  
  41.misappropriation of assets 侵占资产 3"rzb]= R  
  42.transactions without substance 虚假交易 Mg^e3D1_  
  43.unusual pressures 异常压力 SXt{k<|  
  44.the suspected noncompliance 涉嫌存在违法行为 Z{H5oUk  
  45.materialiy 重要性 '?({;/L  
  46.exceed the materiality level 超过重要性水平 w |l1'   
  47.approach the materiality level 接近重要性水平 %Ts PyiYl  
  48.an acceptably low level 可接受水平  f3UXCp  
  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 t!I aUW  
  50.misstatements or omissions 错报或漏报 / Wf^hA  
  51.aggregate 总计  YBnA+l*  
  52.subsequent events 期后事项 ^ :F.  
  53.adjust the financial statements 调整财务报表 @u1zB:  
  54.perform additional audit procedures 实施追加的审计程序 z)uu xNv[R  
  55.audit risk 审计风险 ,\v91Rp~?  
  56.detection risk 检查风险 ~b:Rd{  
  57.inappropriate audit opinion 不适当的审计意见 E#s)52z=B  
  58.material misstatement 重大的错报 Kt(-@\)!  
  59.tolerable misstatement 可容忍错报 Pzb|t+"$  
  60.the acceptable level of detection risk 可接受的检查风险 M?;y\vS? .  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 @JRNb=?a  
  62.simall business 小规模企业 ,6r{VLN  
  63.accounting system 会计系统 R N@ctRS  
  64.test of control 控制测试 x|{IwA9  
  65.walk-through test 穿行测试 YZ+RWu9K  
  66.communication 沟通 c5mZG 7-  
  67.flow chart 流程图 ZNx$r]4nF  
  68.reperformance of internal control 重新执行 z,|{fKtY}  
  69.audit evidence 审计证据 Q3"} Hl2  
  70.substantive procedures 实质性程序 sCu+Lg~f  
  71.assertions 认定 'FY JMIs  
  72.esistence 存在 *OyHHq|>q  
  73.occurrence 发生 It75R}B   
  74.completeness 完整性 D_8x6`z  
  75.rights and obligations 权利和义务 xai4pF-?  
  76.valuation and allocation 计价和分摊 Y \:0Ev  
  77.cutoff 截止 -J^(eog[6  
  78.accuracy 准确性 *@TZ+{t  
  79.classification 分类 f0T ,ul,  
  80.inspection 检查 n-TQ*&h]3S  
  81.supervision of counting 监盘 ?)\a_ Tn  
  82.observation 观察 ]f1 {n  
  83.confirmation 函证 ?h1H.s2X  
  84.computation 计算 n!qV>k9Y  
  85.analytical procedures 分析程序 ooV*I|wcI  
  86.vouch 核对 bz | D-.  
  87.trace 追查 )TmHhNo  
  88.audit sampling 审计抽样 ,<2DL p%%D  
  89.error 误差 '' |#cEc)  
  90.expected error 预期误差 $t/x;< .H  
  91.population 总体 C R|lt  
  92.sampling risk 抽样风险 6_4D9 W  
  93.non- sampling risk 非抽样风险 U#1bp}y  
  94.sampling unit 抽样单位 m %PC8bf`S  
  95.statistical sampling 统计抽样 kD}Y|*]5-5  
  96.tolerable error 可容忍误差 )P|[r  
  97.the risk of under reliance 信赖不足风险 |$7vI&m  
  98.the risk of over reliance 信赖过度风险 3T&6opaF  
  99.the risk of incorrect rejection 误拒风险 pc?>cs8  
  100. the risk of incorrect acceptance 误受风险 tbO H#|  
  101.working trial balance 试算平衡表 @ps1Dr4s  
  102.index and cross-referencing 索引和交叉索引 %N#%| 2B  
  103.cash receipt 现金收入 V:G>G'Eh0  
  104.cash disbursement 现金支出 ]#.]/f >-  
  105.bank statement 银行对账单 JBnK K  
  106.bank reconciliation 银行存款余额调节表 > 0< )=  
  107.balance sheet date 资产负债表日 %2V-~.Ro6  
  108.net realizable value 可变现净值 M,5"b+mX[~  
  109.storeroom 仓库 b2@VxdFN  
  110.sale invoice 销售发票 0 dh=fcb  
  111.price list 价目表 (mlzg=szW  
  112.positive confirmation request 积极式询证函 gqWupL  
  113.negative confirmation request 消极式询证函 Iz[@^IUx=  
  114.purchase requisition 请购单 eu|j=mB   
  115.receiving report 验收报告 #b7$TV  
  116.gross margin 毛利 A?G^\I~v  
  117.manufacturing overhead 制造费用 6K-5g/hL  
  118.material requisition 领料单 3R&lqxhg  
  119.inventory-taking 存货盘点 >s`J5I!  
  120.bond certificate 债券 ^`<w &I@  
  121.stock certificate 股票 ".dZn6"mI  
  122.audit report 审计报告 4Bl{WyMJ|  
  123.entity 被审计单位 "YB** Y   
  124.addressee of the audit report 审计报告的收件人 hb{ u'=  
  125.unqualified opinion 无保留意见 YSaJeU>@  
  126.qualified opinion 保留意见 [le)P$#z  
  127.disclaimer of opinion 无法表示意见 BYKoel  
  128.adverse opinion 否定意见
3z ]+uv+2J  
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A (1)ABC 作业基础成本计算    {Ha8]y  
  A (2)absorbed overhead 已吸收制造费用 qp}Ma8+  
  A (3)absorption costing 吸收成本计算 7r{83_B  
  A (4)account 账户,报表   +D1d=4  
  A (5)accounting postulate 会计假设   TT9z_Q5~  
  A (6)accounting series release 会计公告文件   ,j5&6X=1M  
  A (7)accounting valuation 会计计价   n$[f94d=  
  A (8)account sale 承销清单 ^V|Oxp'7_  
  A (9)accountability concept 经营责任概念   3/#:~a9Q  
  A (10)accountancy 会计职业   a" H WGY  
  A (11)accountant 会计师   V)P&Zw  
  A (12)accounting 会计   RaTH\ >n  
  A (13)agency cost 代理成本   ejA%%5q  
  A (14)accounting bases 会计基础   F]m gmYD%  
  A (15)accounting manual 会计手册   ?EX"k+G  
  A (16)accounting period 会计期间   H'qG/@u-l  
  A (17)accounting policies 会计方针   hd 0 'u  
  A (18)accounting rate of return 会计报酬率   S!{t6'8K  
  A (19)accounting reference date 会计参照日   eyp,y2Tz  
  A (20)accounting reference period 会计参照期间   oy<WUb9W  
  A (21)accrual concept 应计概念   v2,%K`pAU  
  A (22)accrual expenses 应计费用   ?b!F a  
  A (23)acid test ration 速动比率(酸性测试比率)   ]m#5`zGK1|  
  A (24)acquisition 购置   +ki{H}G21  
  A (25)acquisition accounting 收购会计    KQ[!o!%  
  A (26)activity based accounting 作业基础成本计算   ql<rU@  
  A (27)adjusting events 调整事项   LB/C-n.`  
  A (28)administrative expenses 行政管理费   l6kmS  
  A (29)advice note 发货通知   [Ei1~n)o  
  A (30)amortization 摊销   T}3v(6ew4  
  A (31)analytical review 分析性检查   "G:<7oTa  
  A (32)annual equivalent cost 年度等量成本法   K q.:G%  
  A (33)annual report and accounts 年度报告和报表   rfw-^`&{  
  A (34)appraisal cost 检验成本   kw`WH)+F  
  A (35)appropriation account 盈余分配账户   S^Au#1e   
  A (36)articles of association 公司章程细则   3 DaQo 0N  
  A (37)assets 资产   N S#TW  
  A (38)assets cover 资产保障   *6BThvg|&X  
  A (39)asset value per share 每股资产价值   1oKfy>ie  
  A (40)associated company 联营公司   MuBx#M/  
  A (41)attainable standard 可达标准   _p?s9&  
d`d0 N5\  
 A (42)attributable profit 可归属利润   1p'Le!  
  A (43)audit 审计   iBudmT8  
  A (44)audit report 审计报告   1 qi@uYDug  
  A (45)auditing standards 审计准则   *4|Hqa  
  A (46)authorized share capital 额定股本   ]xd^%q*  
  A (47)available hours 可用小时   S-#q~X!yJ  
  A (48)avoidable costs 可避免成本 Z2"? &pKV  
  B (49)back-to-back loan 易币贷款   [i]r-|_K  
  B (50)backflush accounting 倒退成本计算   /+e~E;3bO  
  B (51)bad debts 坏帐   #%@MGrsK  
  B (52)bad debts ratio 坏帐比率   -6 sW6;Q  
  B (53)bank charges 银行手续费   $<p8TtI=YQ  
  B (54)bank overdraft 银行透支   \M]-bw`  
  B (55)bank reconciliation 银行存款调节表   w{ `|N$  
  B (56)bank statement 银行对账单   wNE$6  
  B (57)bankruptcy 破产   Q:6VYONN  
  B (58)basis of apportionment 分摊基础   eo^/c +FG  
  B (59)batch 批量   z<]bv7V  
  B (60)batch costing 分批成本计算    BGzI  
  B (61)beta factor B(市场)风险因素   0@Kkl$O>mb  
  B (62)bill 账单   mKq"3 4F  
  B (63)bill of exchange 汇票   &W }<:WH~  
  B (64)bill of landing 提单   YxJD_R  
  B (65)bill of materials 用料预计单   ?*r!{3T ,u  
  B (66)bill payable 应付票据   >5T_g2pkv  
  B (67)bill receivable 应收票据   `:M^8SYrL  
  B (68)bin card 存货记录卡   s~26  
  B (69)bonus 红利   K t#, ]]  
  B (70)book-keeping 薄记   z&4~x!-_  
  B (71)Boston classification 波士顿分类   x?D/.vrOY  
  B (72)breakeven chart 保本图   7t-Lz| $"  
  B (73)breakeven point 保本点   f c6g  
  B (74)breaking-down time 复位时间   (bn Z y0  
  B (75)budget 预算   H;WY!X$x  
  B (76)budget center 预算中心   F=)eLE{W  
  B (77)budget cost allowance 预算成本折让   j;K#]  
  B (78)budget manual 预算手册   (P6 vOo  
  B (79)budget period 预算期间   v[<Bjs\q5  
  B (80)budgetary control 预算控制   u}6v?!  
  B (81)budgeted capacity 预算生产能力   /vE]2Io  
  B (82)burden 制造费用   59Sw+iZj  
  B (83)business center 经营中心   OuIv e>8  
  B (84)business entity 营业个体   d`Q7"}uZ  
  B (85)business unit 经营单位   i[semo\E  
 B (86)buy-out management 管理性购买产权   I_ "Z:v{  
  B (87)by-product 副产品 pw'wWZE'  
  C (88)called-up share capital 催缴股本   N<z`yV  
  C (89)capacity 生产能力   DlE_W +F  
  C (90)capacity ratios 生产能力比率   -T/W:-M(  
  C (91)capital 资本   >CgO<\  
  C (92)capital assets pricing model资本资产计价模式   >{Rb 3Z]  
  C (93)capital commitment 承诺资本   k5+]SG`]]  
  C (94)capital employed 已运用的资本   j nwQV  
  C (95)capital expenditure 资本支出   EEf ]u7  
  C (96)capital expenditureauthorization 资本支出核准   + C7T]&5s  
  C (97)capital expenditure control 资本支出控制   r{+aeLu  
  C (98)capital expenditure proposal资本支出申请   L*?!Z^k  
  C (99)capital funding planning 资本基金筹集计划   G5]1s  
  C (100)capital gain 资本收益   bdc\  
  C (101)capital investment appraisal资本投资评估   2pyt&'NJua  
  C (102)capital maintenance 资本保全   $R{8z-,Q  
  C (103)capital resource planning 资本资源计划   .6T6 S v  
  C (104)capital surplus 资本盈余   %6 =\5>  
  C (105)capital turnover 资本周转率   aW5~Be$ _  
  C (106)card 记录卡   m$y]Lf  
  C (107)cash 现金    YRB%:D@u  
  C (108)cash account 现金账户   jOtX 60;  
  C (109)cash book 现金账薄   sM\&. <B  
  C (110)cash cow 金牛产品   :X .,  
  C (111)cash flow 现金流量   0kCQ0xB[a5  
  C (112)cash discounted 现金贴现   CdhSp$>  
  C (113)cash flow budget 现金流量预算   |#5 e|z5(  
  C (114)cash flow statement 现金流量表   {`.O|_b  
  C (115)cash ledger 现金分类账   Ae|P"^kZ  
  C (116)cash limit 现金限额   dU;upS_-  
  C (117)CCA 现时成本会计   M/jb}*xDR  
  C (118)center 中心   L{ ^4DznI  
  C (119)changeover time 变更时间   ekzjF\!y  
  C (120)chartered entity 特许经济个体   VfSGCe  
  C (121)cheque 支票   %]Cjhs"v  
  C (122)cheque register 支票登记薄   @Y' I, e  
  C (123)coin analysis 零钱分类   m7 XjP2   
  C (124)classification 分类   =hX[  
  C (125)clock card 工时卡   k7bl'zic  
  C (126)code 代码   ,@Z_{,b  
  C (127)commitment accounting 承诺确认会计   ^Qh-(u`  
  C (128)common cost 共同成本   h$h]%y  
  C (129)company limited byguarantee 有限担保责任公司   E5x]zX y4  
C (130)company limited shares 股份有限公司   g_D-(J`IK,  
  C (131)competitive position 竞争能力状况   $@87?Ab  
  C (132)concept 概念   k0&lu B%  
  C (133)conglomerate 跨行业企业   {Jx7_T&  
  C (134)consistency concept 一致性概念   }]h \/,  
  C (135)consolidated accounts 合并报表   <lld*IH  
  C (136)consolidation accounting 合并会计   $U'3MEEw  
  C (137)consortium 财团   g{DFS[h  
  C (138)contingency plan 应急计划   [n:PNB  
  C (139)contingent liabilities 或有负债   .Dv=p B,u  
  C (140)continuous operation 连续生产   {^&k!H2  
  C (141)contra 抵消   x1DVD!0~{  
  C (142)contract cost 合同成本    ~u/@rqF  
  C (143)contract costing 合同成本计算   H%.zXQ4}n  
  C (144)contribution 贡献毛益   nu 7lh6o=  
  C (145)contribution centre 贡献中心   BRtXf0~&p  
  C (146)contribution chart 贡献图   OJ[rj`wrW^  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ( Yi=v'd  
  C (148)contribution to salesration 贡献毛益对销售比率   k&DGJ5m$.  
  C (149)control 控制   G)+Ff5e0L[  
  C (150)control account 控制帐户   dIK{MA  
  C (151)control limits 控制限度   H'Iq~Ft1  
  C (152)controllability concept 可控制概念   UA0tFeH  
  C (153)controllable cost 可控制成本   W'G{K\(/  
  C (154)conversion cost 加工成本   %1jdiHTaL  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    RSH/l;ii  
  C (156)corporate appraisal 公司评估   !1-&Y'+  
  C (157)corporate planning 公司计划   8o!  
  C (158)corporate social reporting 公司社会报告   F"-S~I7'L  
  C (159)corporation 股份公司   & 6`  
  C (160)cost 成本   G A'*58  
  C (161)cost account 成本帐户   yonJd  
  C (162)cost accounting 成本会计    qJsQb  
  C (163)cost accounting manual 成本手册   bs:C1j\&  
  C (164)cost accounts calendar 成本报表的日历时间   }UyzM y,  
  C (165)cost adjustment 成本调整   p#ZMABlE,P  
  C (166)cost allocation 成本分配   TvQWdX=  
  C (167)cost apportionment 成本分摊   Z|]l"W*w  
  C (168)cost attribution 成本归属   F;cI0kP=>  
  C (169)cost audit 成本审计   Iu)L3_+  
  C (170)cost behaviour 成本性态   !JT< (I2  
  C (171)cost benefit analysis 成本效益分析   " 7l jc  
  C (172)cost center 成本中心   M /n[&  
  C (173)cost driver 成本动因
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