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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 YW/<. 0rI  
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  1.audit   审计 q*'hSt@+D  
  2.attestation   鉴证 sPd5f2'  
  3.credibility   可信赖程度 =Oo*7|Z  
  4.audit of financial statements 财务报表审计 LO` (V  
  5.agreed-upon procedures 执行商定程序 K-vso4@BJ  
  6.high levels of assurance 高水平保证 -u 8 @ .  
  7.compilation 编制 f_z2d+  
  8.reliability 可靠性 nS4~1a  
  9.relevance 相关性 ?V7[,I1?  
  10.professional skepticism 职业谨慎 pw(`+x]  
  11.objectivity 客观性 oh:t ex<  
  12. professional competence 专业胜任能力 xRaYm  
  13.Senior/CPA-in-charge 项目经理 ]B5\S  
  14.audit engagement letter 业务约定书 9k83wACry  
  15.recurring audit 连续审计 5_`.9@eh.  
  16.the client 委托人 +}^} <|W6  
  17.change CPA 更换注册会计 B}?/oZW 4  
  18.the existing CPA 现任注册会计师 $@K+yOq+u  
  19.the successor CPA 后任注册会计师 9_TZ;e  
  20.the preceding CPA前任注册会计师 "CZ`hx1|^  
  21.issue the audit report 出具审计报告 Xf#;GYO|2  
  22.expert 专家 %!eK"DKG^  
  23.the board of directors 董事会 *nH?o* #  
  24.knowledge of the entity‘ s business 了解被审计单位情况 :$9 4y{  
  25.assess material misstatement risks评估重大错报风险 Dnd  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3$y]#L  
  27.a general knowledge of —— 初步了解―――的情况 L8ZCGW\Rr  
  28.a more knowledge of—— 进一步了解的情况 M8g=t[\  
  29.the prior year‘s working papers 以前年度工作底稿 q=R=z$yr  
  30.minutes of meeting 会议纪要 sL!6-[N  
  31.business risks 经营风险 @&2T0UB  
  32.appropriateness 适当性 z:fd'NC  
  33.accounting estimate 会计估计 >i=O =w  
  34.management representations 管理层声明 SJy?^  
  35.going concern assumption 持续经营假设 NghQ#c  
  36.audit plan 审计计划 Ke\?;1+  
  37.significant audit areas 重点审计领域 U+'?#" J8(  
  38.error 错误 Q2tGe~H  
  39.fraud舞弊 ,:,c kul  
  40.modified or additional procedures 修改或追加审计程序 @c{Z?>dUc#  
  41.misappropriation of assets 侵占资产 Ky$ <WZs  
  42.transactions without substance 虚假交易 PHz/^p3F  
  43.unusual pressures 异常压力 |Yk23\!  
  44.the suspected noncompliance 涉嫌存在违法行为 rW1 > t+  
  45.materialiy 重要性 <89 js87  
  46.exceed the materiality level 超过重要性水平 R)<>} y  
  47.approach the materiality level 接近重要性水平 Qp-nr]  
  48.an acceptably low level 可接受水平 "E'OP R  
  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 /,B"H@ J  
  50.misstatements or omissions 错报或漏报 l+T\DZ  
  51.aggregate 总计  _@d.wfM  
  52.subsequent events 期后事项 ;vd%=vR  
  53.adjust the financial statements 调整财务报表 -R:1-0I$  
  54.perform additional audit procedures 实施追加的审计程序 us5`?XeX]  
  55.audit risk 审计风险 *emUQ/uvf  
  56.detection risk 检查风险 }uZh oA  
  57.inappropriate audit opinion 不适当的审计意见 Z0-W%W  
  58.material misstatement 重大的错报 @YT= -  
  59.tolerable misstatement 可容忍错报 sG^b_3o)A  
  60.the acceptable level of detection risk 可接受的检查风险 N"2@y aN  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 w0 "h,{  
  62.simall business 小规模企业 4RdpROK  
  63.accounting system 会计系统 hz )L+  
  64.test of control 控制测试 ~v<r\8`OI2  
  65.walk-through test 穿行测试 ) d\Se9!  
  66.communication 沟通 Q[g%((DL  
  67.flow chart 流程图 E=7" };  
  68.reperformance of internal control 重新执行 R;,&CQUl  
  69.audit evidence 审计证据 q4U?}=PD  
  70.substantive procedures 实质性程序 RtF_p {s  
  71.assertions 认定 f\|33)k  
  72.esistence 存在 D* Vr)J  
  73.occurrence 发生 ){gOb  
  74.completeness 完整性 ty7a&>G  
  75.rights and obligations 权利和义务 -;Hd_ ~O>j  
  76.valuation and allocation 计价和分摊 =3& WH0  
  77.cutoff 截止 .Yh-m  
  78.accuracy 准确性 -/FCd(  
  79.classification 分类 9l(e:_`_  
  80.inspection 检查 HeF[H\a<  
  81.supervision of counting 监盘 \yM[?/<  
  82.observation 观察 iVmf/N@A|  
  83.confirmation 函证 6!+"7r6  
  84.computation 计算 A03PEaZO  
  85.analytical procedures 分析程序 *d(wO l5[  
  86.vouch 核对 (o e;p a  
  87.trace 追查 'kYV}rq;l  
  88.audit sampling 审计抽样 5"@<7/2qI  
  89.error 误差 d~28!E+  
  90.expected error 预期误差 vwP516EM  
  91.population 总体 d eTUfbd'  
  92.sampling risk 抽样风险 >~XX'}  
  93.non- sampling risk 非抽样风险 Ue-HO  
  94.sampling unit 抽样单位 X'iki4  
  95.statistical sampling 统计抽样 W+1V&a}E  
  96.tolerable error 可容忍误差 ^DIN(0u)  
  97.the risk of under reliance 信赖不足风险 e6{/e +/R  
  98.the risk of over reliance 信赖过度风险 >5]Xl*{H)  
  99.the risk of incorrect rejection 误拒风险 I ][8[UZ  
  100. the risk of incorrect acceptance 误受风险 !fz`O>-mZ  
  101.working trial balance 试算平衡表 S: /ShT  
  102.index and cross-referencing 索引和交叉索引 rLP4l~V   
  103.cash receipt 现金收入 Ry/NfF=  
  104.cash disbursement 现金支出 s31^9a  
  105.bank statement 银行对账单 YS~\Gls%  
  106.bank reconciliation 银行存款余额调节表 }S%a]  
  107.balance sheet date 资产负债表日 )(?s=<H  
  108.net realizable value 可变现净值 tF`>.=  
  109.storeroom 仓库 /\Q{i# v  
  110.sale invoice 销售发票 2X6y^f';\  
  111.price list 价目表 @Z.Ne:*J  
  112.positive confirmation request 积极式询证函 =m-_0xo  
  113.negative confirmation request 消极式询证函 )Cx8?\/c=x  
  114.purchase requisition 请购单 R?X9U.AcW  
  115.receiving report 验收报告 G#l zB`i  
  116.gross margin 毛利 W*8D@a0 _  
  117.manufacturing overhead 制造费用 +Cau/sPXL  
  118.material requisition 领料单 :G}tvFcOAF  
  119.inventory-taking 存货盘点 t,MK#Ko  
  120.bond certificate 债券 LzgD#Kz  
  121.stock certificate 股票 ~ |!q>z  
  122.audit report 审计报告 *~fN^{B'!  
  123.entity 被审计单位 BH*vsxe  
  124.addressee of the audit report 审计报告的收件人 xaS kn  
  125.unqualified opinion 无保留意见 u5idH),<  
  126.qualified opinion 保留意见 sW=@G'}3  
  127.disclaimer of opinion 无法表示意见 q2,@>#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   hvpn=0@ M  
  A (2)absorbed overhead 已吸收制造费用 WqTW@-}ID  
  A (3)absorption costing 吸收成本计算 xD_jfAH'  
  A (4)account 账户,报表   "~FXmKcX  
  A (5)accounting postulate 会计假设   oWJ}]ip  
  A (6)accounting series release 会计公告文件   3V,X=  
  A (7)accounting valuation 会计计价   5[*MT%ms  
  A (8)account sale 承销清单 Fs&m'g  
  A (9)accountability concept 经营责任概念   }Efp{E  
  A (10)accountancy 会计职业   5^%^8o  
  A (11)accountant 会计师   sCnZ\C@u  
  A (12)accounting 会计   e348^S&rG  
  A (13)agency cost 代理成本   d2(eX\56Z  
  A (14)accounting bases 会计基础   E}a3.6)p  
  A (15)accounting manual 会计手册   -Fl3m  
  A (16)accounting period 会计期间   /M' b137  
  A (17)accounting policies 会计方针   >EMCG.**  
  A (18)accounting rate of return 会计报酬率   7 s[ ATu  
  A (19)accounting reference date 会计参照日   :I&iDS>u1  
  A (20)accounting reference period 会计参照期间   )6AOP-M.9  
  A (21)accrual concept 应计概念   U&B~GJT+  
  A (22)accrual expenses 应计费用   B,g QeW&  
  A (23)acid test ration 速动比率(酸性测试比率)   +)7NWR \  
  A (24)acquisition 购置   {= z%( '^  
  A (25)acquisition accounting 收购会计   R 6M@pO  
  A (26)activity based accounting 作业基础成本计算   c%B=TAs5c  
  A (27)adjusting events 调整事项   s:fnOMv "  
  A (28)administrative expenses 行政管理费   FyY;F;4P  
  A (29)advice note 发货通知   $9b||L  
  A (30)amortization 摊销   _Juhl^LM;  
  A (31)analytical review 分析性检查   ? th+~dE  
  A (32)annual equivalent cost 年度等量成本法   |\}f)Xp-  
  A (33)annual report and accounts 年度报告和报表   }D=h "\_=  
  A (34)appraisal cost 检验成本   |E?%Cj^W  
  A (35)appropriation account 盈余分配账户   bz>#}P=58G  
  A (36)articles of association 公司章程细则   134wK]d^  
  A (37)assets 资产   [hFyu|I !  
  A (38)assets cover 资产保障   #b8/gRfS  
  A (39)asset value per share 每股资产价值   =,?@p{g}  
  A (40)associated company 联营公司   3^`bf=R  
  A (41)attainable standard 可达标准   50'6l X(v,  
c=| a\\  
 A (42)attributable profit 可归属利润   +osY iP5  
  A (43)audit 审计   5-&P4  
  A (44)audit report 审计报告   @-MrmF)<U  
  A (45)auditing standards 审计准则   5 wc& 0h  
  A (46)authorized share capital 额定股本   pkM32v-  
  A (47)available hours 可用小时   -> <_J4  
  A (48)avoidable costs 可避免成本 {+`ep\.$&  
  B (49)back-to-back loan 易币贷款   w]%r]PwU+  
  B (50)backflush accounting 倒退成本计算   Ads^y`b  
  B (51)bad debts 坏帐   (m,O!935f  
  B (52)bad debts ratio 坏帐比率   $MsM$]~  
  B (53)bank charges 银行手续费   61C&vm  
  B (54)bank overdraft 银行透支   8zY)0  
  B (55)bank reconciliation 银行存款调节表    |%M%j'9  
  B (56)bank statement 银行对账单   U O[p   
  B (57)bankruptcy 破产   1-JWqV(#?  
  B (58)basis of apportionment 分摊基础   +oiPj3  
  B (59)batch 批量   jEI!t^#  
  B (60)batch costing 分批成本计算   lL83LhE}<  
  B (61)beta factor B(市场)风险因素   %EVg.k$  
  B (62)bill 账单   c76^x   
  B (63)bill of exchange 汇票   %? iE3j!q  
  B (64)bill of landing 提单   :Z+(H+lyZ  
  B (65)bill of materials 用料预计单   VLOyUt~O#  
  B (66)bill payable 应付票据   DdFVOs|  
  B (67)bill receivable 应收票据   xbmOch}j6  
  B (68)bin card 存货记录卡   R'80{  
  B (69)bonus 红利   N4D _ 43jz  
  B (70)book-keeping 薄记   nDPfr\\  
  B (71)Boston classification 波士顿分类   fmSA.z  
  B (72)breakeven chart 保本图   t>b^S,  
  B (73)breakeven point 保本点   "5YsBih  
  B (74)breaking-down time 复位时间   CP?\'a"Kt  
  B (75)budget 预算   */S ,CV  
  B (76)budget center 预算中心   dA_s7),  
  B (77)budget cost allowance 预算成本折让   /evh.S  
  B (78)budget manual 预算手册   .II'W3Fr  
  B (79)budget period 预算期间   Z> &PM06  
  B (80)budgetary control 预算控制   "+AeqrYYm5  
  B (81)budgeted capacity 预算生产能力   [Q%3=pm_  
  B (82)burden 制造费用   ksK lw_%o  
  B (83)business center 经营中心   > h:~*g  
  B (84)business entity 营业个体   J5l:_hZUV  
  B (85)business unit 经营单位   *vj5J"Y(;t  
 B (86)buy-out management 管理性购买产权   ; aMMI p  
  B (87)by-product 副产品 M1 oCa,8M+  
  C (88)called-up share capital 催缴股本   `"D7XC0x  
  C (89)capacity 生产能力   :`uo]B"  
  C (90)capacity ratios 生产能力比率   K1C#  
  C (91)capital 资本   Cvl"")ZZ`  
  C (92)capital assets pricing model资本资产计价模式   M$?~C~b!*  
  C (93)capital commitment 承诺资本   I 4EocM=  
  C (94)capital employed 已运用的资本   U 26I z  
  C (95)capital expenditure 资本支出   Y${ $7+@  
  C (96)capital expenditureauthorization 资本支出核准   \^YJs?  
  C (97)capital expenditure control 资本支出控制   4e5Ka{# <  
  C (98)capital expenditure proposal资本支出申请   ]V9\4#I4  
  C (99)capital funding planning 资本基金筹集计划   $U6)km4  
  C (100)capital gain 资本收益   M2m@N-+R   
  C (101)capital investment appraisal资本投资评估   WM"I r1  
  C (102)capital maintenance 资本保全   w.V8-9 {  
  C (103)capital resource planning 资本资源计划   Yt{Y)=_t  
  C (104)capital surplus 资本盈余   t;? q#!uc  
  C (105)capital turnover 资本周转率   S]9xqiJW  
  C (106)card 记录卡   3|~(9b{+  
  C (107)cash 现金   }2{%V^D)r  
  C (108)cash account 现金账户   {X< tUco  
  C (109)cash book 现金账薄   AFY;;_Xks  
  C (110)cash cow 金牛产品   MqNp*n2  
  C (111)cash flow 现金流量   $60+}B`m  
  C (112)cash discounted 现金贴现    %RJW@~!  
  C (113)cash flow budget 现金流量预算   "%sW/ph  
  C (114)cash flow statement 现金流量表   $w65/  
  C (115)cash ledger 现金分类账   x JepDCUJ>  
  C (116)cash limit 现金限额   /]vg_&)=  
  C (117)CCA 现时成本会计   Dui<$jl0b  
  C (118)center 中心   }5% !: =  
  C (119)changeover time 变更时间   AMkjoy3+]  
  C (120)chartered entity 特许经济个体   >uI| S  
  C (121)cheque 支票   <vPIC G)  
  C (122)cheque register 支票登记薄   \75%[;.  
  C (123)coin analysis 零钱分类   W;o\}irep  
  C (124)classification 分类   :,cSEST  
  C (125)clock card 工时卡   '\\J95*`  
  C (126)code 代码   [jY_ e`S  
  C (127)commitment accounting 承诺确认会计   $ A ( #^&  
  C (128)common cost 共同成本   ^ 6obxwVG  
  C (129)company limited byguarantee 有限担保责任公司   v/(< fI^  
C (130)company limited shares 股份有限公司   Qg4qjX](?  
  C (131)competitive position 竞争能力状况   sbG3,'i)  
  C (132)concept 概念   Iunt!L  
  C (133)conglomerate 跨行业企业   N   L~}  
  C (134)consistency concept 一致性概念   Hm*n ,8_  
  C (135)consolidated accounts 合并报表   l3.HL> o  
  C (136)consolidation accounting 合并会计    ;BpuNB  
  C (137)consortium 财团   VdYu| w ;v  
  C (138)contingency plan 应急计划   9GCxF`OB  
  C (139)contingent liabilities 或有负债   UW40Y3W0  
  C (140)continuous operation 连续生产   P,*R@N  
  C (141)contra 抵消   !$fBo3!B_8  
  C (142)contract cost 合同成本   F_@PSA+  
  C (143)contract costing 合同成本计算   sl`\g1<{`  
  C (144)contribution 贡献毛益   eH75: `  
  C (145)contribution centre 贡献中心   Xd{"+'29  
  C (146)contribution chart 贡献图   Dd :Qotu  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    O'_D*?  
  C (148)contribution to salesration 贡献毛益对销售比率   3F<My+J  
  C (149)control 控制   z}kD:A)a  
  C (150)control account 控制帐户   qy.Mi{=~:  
  C (151)control limits 控制限度   )x8Izn  
  C (152)controllability concept 可控制概念   nI dvff  
  C (153)controllable cost 可控制成本   s,lrw~17  
  C (154)conversion cost 加工成本   m~%IHWO'  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   D4[t@*m>7  
  C (156)corporate appraisal 公司评估   MdCEp1Z  
  C (157)corporate planning 公司计划   \V}?K0#bt  
  C (158)corporate social reporting 公司社会报告   U%"v7G-  
  C (159)corporation 股份公司   )ASI 4 1  
  C (160)cost 成本   c:4 i&|n  
  C (161)cost account 成本帐户   O?rVa:\  
  C (162)cost accounting 成本会计   tP7l ;EX4  
  C (163)cost accounting manual 成本手册   0~)cAKus  
  C (164)cost accounts calendar 成本报表的日历时间   Nx,.4CI  
  C (165)cost adjustment 成本调整   "1WwSh}Z  
  C (166)cost allocation 成本分配   c]#F^(-A`  
  C (167)cost apportionment 成本分摊   uq{w1 O5  
  C (168)cost attribution 成本归属   jDOB (fE  
  C (169)cost audit 成本审计   sBB>O@4  
  C (170)cost behaviour 成本性态   6 [w_ /X"  
  C (171)cost benefit analysis 成本效益分析   0c /xE<h  
  C (172)cost center 成本中心   P^T]Ubv"  
  C (173)cost driver 成本动因
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