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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 d\Dxmb]o  
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  1.audit   审计 J)g(Nw,O  
  2.attestation   鉴证 toIljca  
  3.credibility   可信赖程度 TS3 00F  
  4.audit of financial statements 财务报表审计 5@ ZD'  
  5.agreed-upon procedures 执行商定程序 7^Onq0ym T  
  6.high levels of assurance 高水平保证 4dfe5\  
  7.compilation 编制 QT%&vq  
  8.reliability 可靠性 $/wr?  
  9.relevance 相关性 dwx1 EdJ{  
  10.professional skepticism 职业谨慎 2N)vEUyDV  
  11.objectivity 客观性 M6?Qw=  
  12. professional competence 专业胜任能力 _TX.}167;-  
  13.Senior/CPA-in-charge 项目经理 ?+Qbr$]  
  14.audit engagement letter 业务约定书 'w9tZO\2  
  15.recurring audit 连续审计 dd4yS}yBlR  
  16.the client 委托人 5jjJQ'  
  17.change CPA 更换注册会计 C!Tl?>Tt  
  18.the existing CPA 现任注册会计师 qVM]$V#e  
  19.the successor CPA 后任注册会计师 yobi$mnsy!  
  20.the preceding CPA前任注册会计师 ]m}>/2oSs  
  21.issue the audit report 出具审计报告 .2Rh_ful  
  22.expert 专家 TD3R/NP  
  23.the board of directors 董事会 H uE*jQ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 NU 6P  
  25.assess material misstatement risks评估重大错报风险 4L5Wa~5\  
  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 ![Jxh,f  
  27.a general knowledge of —— 初步了解―――的情况 Uw)K [T  
  28.a more knowledge of—— 进一步了解的情况 BwBv 'p+n  
  29.the prior year‘s working papers 以前年度工作底稿 9U;) [R Mb  
  30.minutes of meeting 会议纪要 ruE.0VI @  
  31.business risks 经营风险 }:hdAZ+z  
  32.appropriateness 适当性 {ZfTUt)-P  
  33.accounting estimate 会计估计 e dD(s5  
  34.management representations 管理层声明 o} %  
  35.going concern assumption 持续经营假设 /D~ ,X48+  
  36.audit plan 审计计划 p(x[zn+%Y  
  37.significant audit areas 重点审计领域 Z3#3xG5pl  
  38.error 错误 e@Mm4&f[p  
  39.fraud舞弊 9'4cqR  
  40.modified or additional procedures 修改或追加审计程序 fk",YtS*  
  41.misappropriation of assets 侵占资产 ]q?<fEG2<  
  42.transactions without substance 虚假交易 cCj}{= U  
  43.unusual pressures 异常压力 a>Q7Qn  
  44.the suspected noncompliance 涉嫌存在违法行为 .eeM&n;c  
  45.materialiy 重要性 v.Q)Obyn  
  46.exceed the materiality level 超过重要性水平 w93yhV?  
  47.approach the materiality level 接近重要性水平 v=X\@27= ?  
  48.an acceptably low level 可接受水平 8Ipyr%l  
  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 f 8uVk|a  
  50.misstatements or omissions 错报或漏报 wPG3Ap8L  
  51.aggregate 总计 Y}Qu-fm  
  52.subsequent events 期后事项 ex29rL3  
  53.adjust the financial statements 调整财务报表 Wxg|jP$~   
  54.perform additional audit procedures 实施追加的审计程序 #D}NT*w/  
  55.audit risk 审计风险 h"<rW7z  
  56.detection risk 检查风险 u|w[ b9^r  
  57.inappropriate audit opinion 不适当的审计意见 ?.~@lE  
  58.material misstatement 重大的错报 ^,`yt^^A  
  59.tolerable misstatement 可容忍错报 P|64wq{B8  
  60.the acceptable level of detection risk 可接受的检查风险 ;>Kxl}+R  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Z~P5SEg  
  62.simall business 小规模企业 q=6M3OnS>  
  63.accounting system 会计系统 B6ys 5eQ  
  64.test of control 控制测试 Cjwg1?^RZ  
  65.walk-through test 穿行测试 A>'o5+  
  66.communication 沟通 9vVYZ}HC  
  67.flow chart 流程图 U : IQWlC  
  68.reperformance of internal control 重新执行 ,D#~%kq~  
  69.audit evidence 审计证据 p_mP'  
  70.substantive procedures 实质性程序 cZHlW|$R  
  71.assertions 认定 Pu}2%P)p  
  72.esistence 存在 oFY'Ek;d  
  73.occurrence 发生 fHe3 :a5+W  
  74.completeness 完整性 vmk c]DC  
  75.rights and obligations 权利和义务 X +hyUz(%R  
  76.valuation and allocation 计价和分摊 30B! hj$C  
  77.cutoff 截止 58=fT1 B  
  78.accuracy 准确性 -lLq)  
  79.classification 分类 EJN}$|*Av  
  80.inspection 检查 :@n e29,}  
  81.supervision of counting 监盘 |~uCLf>  
  82.observation 观察 &}*[-z  
  83.confirmation 函证 PY) 74sa  
  84.computation 计算 |qZ4h7wL  
  85.analytical procedures 分析程序 :x16N|z  
  86.vouch 核对 0] 5QX/I  
  87.trace 追查 8vchLl#  
  88.audit sampling 审计抽样 $e0sa=/  
  89.error 误差 `A?/Ww>;  
  90.expected error 预期误差 4S+P]U*jW  
  91.population 总体 h( Iti&  
  92.sampling risk 抽样风险 ?_ p3^kl  
  93.non- sampling risk 非抽样风险 X4 xnr^  
  94.sampling unit 抽样单位 E?%rmdyhL!  
  95.statistical sampling 统计抽样 J / 4kS<c  
  96.tolerable error 可容忍误差 ?n[ +0a:8E  
  97.the risk of under reliance 信赖不足风险 NO;+:0n  
  98.the risk of over reliance 信赖过度风险 G;` +MgJ)  
  99.the risk of incorrect rejection 误拒风险 ^gD&NbP8  
  100. the risk of incorrect acceptance 误受风险 S{&;  
  101.working trial balance 试算平衡表  X&(1DE  
  102.index and cross-referencing 索引和交叉索引 6$`8y,TMSt  
  103.cash receipt 现金收入 * y u|]T  
  104.cash disbursement 现金支出 [_ CIN  
  105.bank statement 银行对账单 `43E-'g  
  106.bank reconciliation 银行存款余额调节表 UKn>.,  
  107.balance sheet date 资产负债表日 ofRe4 *\j  
  108.net realizable value 可变现净值 |"\A5v|1  
  109.storeroom 仓库 PYW~x@]k%,  
  110.sale invoice 销售发票 l8jm7@.E  
  111.price list 价目表 Sh= z  
  112.positive confirmation request 积极式询证函 ~ M@8O  
  113.negative confirmation request 消极式询证函 .y|*  
  114.purchase requisition 请购单 EtKy?]i  
  115.receiving report 验收报告 rr9N(AoxW  
  116.gross margin 毛利 C+jlIT+  
  117.manufacturing overhead 制造费用 0<nk>o  
  118.material requisition 领料单 Pv/$ ;R%  
  119.inventory-taking 存货盘点 qK,rT*5=  
  120.bond certificate 债券 X`#vH8  
  121.stock certificate 股票 '\=aSZVO  
  122.audit report 审计报告 V+-%$-w>  
  123.entity 被审计单位  r m\]  
  124.addressee of the audit report 审计报告的收件人 =`99ez+y  
  125.unqualified opinion 无保留意见 lfK sqe"  
  126.qualified opinion 保留意见 p~BEz?e  
  127.disclaimer of opinion 无法表示意见 c7,p5[  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   q\/ph(HF  
  A (2)absorbed overhead 已吸收制造费用 4Zo.c* BZ  
  A (3)absorption costing 吸收成本计算 k_/*> lIZY  
  A (4)account 账户,报表   2old})CLJ  
  A (5)accounting postulate 会计假设   (gQP_Oa(  
  A (6)accounting series release 会计公告文件   Z<@0~t_:?p  
  A (7)accounting valuation 会计计价   ;M1#M:  
  A (8)account sale 承销清单 b<n*wH  
  A (9)accountability concept 经营责任概念   +d>?aqI\A  
  A (10)accountancy 会计职业   YZMSiDv[e  
  A (11)accountant 会计师    6g576  
  A (12)accounting 会计   Kejp7 okb  
  A (13)agency cost 代理成本   Y;-$w|&P>  
  A (14)accounting bases 会计基础   [+ K jun_  
  A (15)accounting manual 会计手册   #p*D.We  
  A (16)accounting period 会计期间   -U.>K,M  
  A (17)accounting policies 会计方针   SYkwM6  
  A (18)accounting rate of return 会计报酬率   O`K2mt\%  
  A (19)accounting reference date 会计参照日   #oW" 3L{,  
  A (20)accounting reference period 会计参照期间   XXPn)kmWR  
  A (21)accrual concept 应计概念   \| &KD  
  A (22)accrual expenses 应计费用   Ra) wlI x  
  A (23)acid test ration 速动比率(酸性测试比率)   Vdd HK  
  A (24)acquisition 购置   JlR$"GU  
  A (25)acquisition accounting 收购会计   ``4e&  
  A (26)activity based accounting 作业基础成本计算   y)vK=,"  
  A (27)adjusting events 调整事项   jVi> 9[rz  
  A (28)administrative expenses 行政管理费   h! =h0  
  A (29)advice note 发货通知   @ <(4J   
  A (30)amortization 摊销   Pm&hv*D  
  A (31)analytical review 分析性检查   =HMa<"-8  
  A (32)annual equivalent cost 年度等量成本法   n&OM~Vs  
  A (33)annual report and accounts 年度报告和报表   'HKDGQl`  
  A (34)appraisal cost 检验成本   @GUlw[vi  
  A (35)appropriation account 盈余分配账户   t xE=AOY5  
  A (36)articles of association 公司章程细则   _NefzZWUJ  
  A (37)assets 资产   !6!Gx:  
  A (38)assets cover 资产保障   ~jC+6v  
  A (39)asset value per share 每股资产价值   ~=va<%{ U  
  A (40)associated company 联营公司   >Q $ph=  
  A (41)attainable standard 可达标准   P9`R~HO'`  
4>A|2+K\  
 A (42)attributable profit 可归属利润   7UIf   
  A (43)audit 审计   Ps!umV  
  A (44)audit report 审计报告   ZtyDip'x  
  A (45)auditing standards 审计准则   C RBj>  
  A (46)authorized share capital 额定股本   *4/FN TC  
  A (47)available hours 可用小时   >)F "lR:o  
  A (48)avoidable costs 可避免成本 J 2<kOXXJ9  
  B (49)back-to-back loan 易币贷款   ] # VHx  
  B (50)backflush accounting 倒退成本计算   8Cs;.>75[  
  B (51)bad debts 坏帐   H-vHcqFx3  
  B (52)bad debts ratio 坏帐比率   Nv=78O1  
  B (53)bank charges 银行手续费   FA%_jM  
  B (54)bank overdraft 银行透支   <d @9[]  
  B (55)bank reconciliation 银行存款调节表   /~M H]Gh  
  B (56)bank statement 银行对账单   8~tX>q<@q  
  B (57)bankruptcy 破产   eU\xOTl~<{  
  B (58)basis of apportionment 分摊基础   =Ox}WrU~  
  B (59)batch 批量   WQ{[q" O  
  B (60)batch costing 分批成本计算   }R`Rqg-W  
  B (61)beta factor B(市场)风险因素   8N%nG( 0  
  B (62)bill 账单   >`r3@|UY  
  B (63)bill of exchange 汇票   +D@5zq:5  
  B (64)bill of landing 提单   ;$W HT O(  
  B (65)bill of materials 用料预计单   D/?Ec\ t  
  B (66)bill payable 应付票据   =:aJZ[UU<2  
  B (67)bill receivable 应收票据   ]?pQu'-(  
  B (68)bin card 存货记录卡   f(Y_<%  
  B (69)bonus 红利   gVrQAcJj  
  B (70)book-keeping 薄记   DY -5(6X  
  B (71)Boston classification 波士顿分类   H1 I^Vij  
  B (72)breakeven chart 保本图   Jy5sZ }t[  
  B (73)breakeven point 保本点   baBBn %_V  
  B (74)breaking-down time 复位时间   B*N1)J\5  
  B (75)budget 预算   jMgXIK\  
  B (76)budget center 预算中心   Hs*["zFc  
  B (77)budget cost allowance 预算成本折让   < Hkq  
  B (78)budget manual 预算手册   |~r-VV(=  
  B (79)budget period 预算期间   kk %32(By  
  B (80)budgetary control 预算控制   wqhktgG  
  B (81)budgeted capacity 预算生产能力   } vmRm*8z  
  B (82)burden 制造费用   #0>xa]S  
  B (83)business center 经营中心   ]QhTxrF"  
  B (84)business entity 营业个体   &'SD1m1P  
  B (85)business unit 经营单位   ,;_+o]  
 B (86)buy-out management 管理性购买产权   0?<#!  
  B (87)by-product 副产品 < cvh1~>(  
  C (88)called-up share capital 催缴股本   l-Z( ]  
  C (89)capacity 生产能力   |@vkQ  
  C (90)capacity ratios 生产能力比率   b~J)LXj]w  
  C (91)capital 资本   DMM<,1  
  C (92)capital assets pricing model资本资产计价模式   H_X^)\oJ  
  C (93)capital commitment 承诺资本   <.Ws; HN}  
  C (94)capital employed 已运用的资本   ?@ F2Kv  
  C (95)capital expenditure 资本支出   BH">#&j [  
  C (96)capital expenditureauthorization 资本支出核准   $iu[-my_  
  C (97)capital expenditure control 资本支出控制   8.i4QaU  
  C (98)capital expenditure proposal资本支出申请   D7;9D*o\  
  C (99)capital funding planning 资本基金筹集计划   JVYH b 60Z  
  C (100)capital gain 资本收益   q.c)>=!.  
  C (101)capital investment appraisal资本投资评估   BDT L5N  
  C (102)capital maintenance 资本保全   X H-_tv B  
  C (103)capital resource planning 资本资源计划   ^U }k   
  C (104)capital surplus 资本盈余   H"#ITL  
  C (105)capital turnover 资本周转率   flsejj$  
  C (106)card 记录卡   4f([EV[6dK  
  C (107)cash 现金   l4>^79**  
  C (108)cash account 现金账户   T#) )_aC  
  C (109)cash book 现金账薄   2;8m0+tl  
  C (110)cash cow 金牛产品   %{@Q7   
  C (111)cash flow 现金流量   `7CK;NeT  
  C (112)cash discounted 现金贴现   iRzFA!wH  
  C (113)cash flow budget 现金流量预算   |_V(^b}  
  C (114)cash flow statement 现金流量表   A*EOn1hN  
  C (115)cash ledger 现金分类账   Jsz!ro  
  C (116)cash limit 现金限额   rO'DT{Yt  
  C (117)CCA 现时成本会计   DN*5q9.  
  C (118)center 中心   J@s>Pe)  
  C (119)changeover time 变更时间   v1 .3gzR  
  C (120)chartered entity 特许经济个体   *\sPHz.  
  C (121)cheque 支票   Y@UkP+{f=  
  C (122)cheque register 支票登记薄   zx3gz7>k;  
  C (123)coin analysis 零钱分类   xu2 KEwgb  
  C (124)classification 分类   23s;O))  
  C (125)clock card 工时卡   iwotEl0*{  
  C (126)code 代码   S#7YJ7 K"N  
  C (127)commitment accounting 承诺确认会计   'X^auyL  
  C (128)common cost 共同成本   5*AXL .2ih  
  C (129)company limited byguarantee 有限担保责任公司   YmziHns`b  
C (130)company limited shares 股份有限公司   -8Jw_  
  C (131)competitive position 竞争能力状况   zLpCKndj  
  C (132)concept 概念   O G`8::S  
  C (133)conglomerate 跨行业企业   /Mqhx_)>A  
  C (134)consistency concept 一致性概念   UB/> Ro  
  C (135)consolidated accounts 合并报表   WsI`!ez;D  
  C (136)consolidation accounting 合并会计   Cn{H k)6  
  C (137)consortium 财团   lW+mH=  
  C (138)contingency plan 应急计划   $[ {5+*  
  C (139)contingent liabilities 或有负债   VdLoi\-/L  
  C (140)continuous operation 连续生产   CXa[%{[n  
  C (141)contra 抵消   lQn" 6o1  
  C (142)contract cost 合同成本   b 7UJ  
  C (143)contract costing 合同成本计算   " kDiK`i  
  C (144)contribution 贡献毛益   o ).deP s-  
  C (145)contribution centre 贡献中心   3JCo!n0   
  C (146)contribution chart 贡献图   OtG\Uw8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   '! [oLy  
  C (148)contribution to salesration 贡献毛益对销售比率   Hiyg1  
  C (149)control 控制   f7Gn$E|/r;  
  C (150)control account 控制帐户   p/.8})c1r  
  C (151)control limits 控制限度   ~b f\fPm  
  C (152)controllability concept 可控制概念   H _+n_r*  
  C (153)controllable cost 可控制成本   Cp8=8N(Xb  
  C (154)conversion cost 加工成本   [q <'ty  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   E+f)Zg :  
  C (156)corporate appraisal 公司评估   XYE wn_Y  
  C (157)corporate planning 公司计划   ^L[:DB{Z  
  C (158)corporate social reporting 公司社会报告   l/eF P  
  C (159)corporation 股份公司   jvzioFCt  
  C (160)cost 成本   iUx\3d,  
  C (161)cost account 成本帐户   OQVrg2A%(  
  C (162)cost accounting 成本会计   bsIG1&n'T  
  C (163)cost accounting manual 成本手册   S c)^k  
  C (164)cost accounts calendar 成本报表的日历时间   z/@_?01T=  
  C (165)cost adjustment 成本调整   79\ wjR!T  
  C (166)cost allocation 成本分配   ]v+<K63@T  
  C (167)cost apportionment 成本分摊   ([>ecS@eO  
  C (168)cost attribution 成本归属   Vwkvu&4  
  C (169)cost audit 成本审计   TdtV (  
  C (170)cost behaviour 成本性态   6TtB3;5  
  C (171)cost benefit analysis 成本效益分析   xoaO=7\io  
  C (172)cost center 成本中心   @<.@ X*#I  
  C (173)cost driver 成本动因
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