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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 ;Xqi;EA  
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  1.audit   审计 T~SkFZ  
  2.attestation   鉴证 'vZy-qHrV  
  3.credibility   可信赖程度 lPC{R k.\C  
  4.audit of financial statements 财务报表审计 rf 60'   
  5.agreed-upon procedures 执行商定程序 ~(NFjCUY?  
  6.high levels of assurance 高水平保证 <Wj /A/  
  7.compilation 编制 T-lP=KF=  
  8.reliability 可靠性 O<mA+yk  
  9.relevance 相关性 /UY'E<wBx  
  10.professional skepticism 职业谨慎 DY/%|w*L  
  11.objectivity 客观性 n=0^8QQ  
  12. professional competence 专业胜任能力 JlawkA  
  13.Senior/CPA-in-charge 项目经理 09 f;z  
  14.audit engagement letter 业务约定书 Fo5UG2E&  
  15.recurring audit 连续审计 /QCg E ~  
  16.the client 委托人 u[4h|*'"|  
  17.change CPA 更换注册会计 a@9W'/?igk  
  18.the existing CPA 现任注册会计师 C43I(.2g  
  19.the successor CPA 后任注册会计师 OwgPgrV  
  20.the preceding CPA前任注册会计师 s ya!VF]`  
  21.issue the audit report 出具审计报告 mi5bk>o  
  22.expert 专家 6/p9ag]  
  23.the board of directors 董事会 _ 5b~3K/V  
  24.knowledge of the entity‘ s business 了解被审计单位情况 mq(K_  
  25.assess material misstatement risks评估重大错报风险 7TU77  
  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 c=a;<,Rzb  
  27.a general knowledge of —— 初步了解―――的情况 Qw_> l}k/  
  28.a more knowledge of—— 进一步了解的情况 ae2I,Qt%  
  29.the prior year‘s working papers 以前年度工作底稿 3RD+;^}q 3  
  30.minutes of meeting 会议纪要 pe).  
  31.business risks 经营风险 Uxe]T  
  32.appropriateness 适当性 VP?Q$?a  
  33.accounting estimate 会计估计 Nv=%R  
  34.management representations 管理层声明 Ei Dpy#f}  
  35.going concern assumption 持续经营假设 z,@R jaX  
  36.audit plan 审计计划 d7x6r3J$  
  37.significant audit areas 重点审计领域 P.=Dd"La  
  38.error 错误 $bBUL C  
  39.fraud舞弊 B{S^t\T$  
  40.modified or additional procedures 修改或追加审计程序 xa !/.  
  41.misappropriation of assets 侵占资产 5nmE*(  
  42.transactions without substance 虚假交易 *13-)yfd  
  43.unusual pressures 异常压力 YluvWHWi  
  44.the suspected noncompliance 涉嫌存在违法行为 x #|t#N%  
  45.materialiy 重要性 p^p1{%=  
  46.exceed the materiality level 超过重要性水平 RaymSh  
  47.approach the materiality level 接近重要性水平 %RzkP}1>E  
  48.an acceptably low level 可接受水平 @kba^z  
  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 s%m?Yh3  
  50.misstatements or omissions 错报或漏报 7E?60^Tve  
  51.aggregate 总计 (9] =;)  
  52.subsequent events 期后事项 >Il{{{\>  
  53.adjust the financial statements 调整财务报表 BHNJH  
  54.perform additional audit procedures 实施追加的审计程序 e;"%h %'  
  55.audit risk 审计风险 Iu;VFa  
  56.detection risk 检查风险 |y?W#xb  
  57.inappropriate audit opinion 不适当的审计意见 6pZ/C<Y|W  
  58.material misstatement 重大的错报 q%1B4 mF'  
  59.tolerable misstatement 可容忍错报 8)b*q\ O'  
  60.the acceptable level of detection risk 可接受的检查风险 ?8<R)hJa<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 }Py Z{yS  
  62.simall business 小规模企业 ,W_".aguX  
  63.accounting system 会计系统 O31.\ZR2  
  64.test of control 控制测试 mhs%8OTN  
  65.walk-through test 穿行测试 em ]0^otM  
  66.communication 沟通 I=YZ!*f/`  
  67.flow chart 流程图 1vq c8lC  
  68.reperformance of internal control 重新执行 hsI9{j]f  
  69.audit evidence 审计证据 x51xY$M  
  70.substantive procedures 实质性程序 wc}4:~  
  71.assertions 认定 =trLL+vGw'  
  72.esistence 存在 #,!/Cnqis  
  73.occurrence 发生 )G#O#Yy  
  74.completeness 完整性 F)S?>P&  
  75.rights and obligations 权利和义务 H^$7=  
  76.valuation and allocation 计价和分摊 9~l8QaK  
  77.cutoff 截止 )Oj{x0{\Q  
  78.accuracy 准确性 Dk g-y9  
  79.classification 分类 RNcnE1=  
  80.inspection 检查 ),-MrL8c%  
  81.supervision of counting 监盘 Bv6~! p  
  82.observation 观察 }\W^$e-  
  83.confirmation 函证 ^c){N-G  
  84.computation 计算 %6:"tuA  
  85.analytical procedures 分析程序 o4aFgal1  
  86.vouch 核对 \YsLVOv%:d  
  87.trace 追查 .bRDz:?j  
  88.audit sampling 审计抽样 ;PMy9H  
  89.error 误差 Wr4Ob*2iD  
  90.expected error 预期误差 dQNW1-s  
  91.population 总体 zogl2e+  
  92.sampling risk 抽样风险  '^,|8A2  
  93.non- sampling risk 非抽样风险 &Z7NF|  
  94.sampling unit 抽样单位 >T^BD'z@'  
  95.statistical sampling 统计抽样 TO] cZZ<  
  96.tolerable error 可容忍误差 zZPXI&,  
  97.the risk of under reliance 信赖不足风险 okbW.  ~  
  98.the risk of over reliance 信赖过度风险 3rx 8"  
  99.the risk of incorrect rejection 误拒风险 a7la CHI  
  100. the risk of incorrect acceptance 误受风险 :8lqo%5  
  101.working trial balance 试算平衡表 4Jw_gOY&D  
  102.index and cross-referencing 索引和交叉索引 OX{2@+f#  
  103.cash receipt 现金收入 z3yAb"1Hg  
  104.cash disbursement 现金支出 x J\>;$CY  
  105.bank statement 银行对账单 }>'1Qg  
  106.bank reconciliation 银行存款余额调节表 *k;%H'2g{}  
  107.balance sheet date 资产负债表日 8fb<hq<  
  108.net realizable value 可变现净值 @dvb%A&Pur  
  109.storeroom 仓库 -8Uz8//A  
  110.sale invoice 销售发票 ?!n0N\|i]  
  111.price list 价目表 ?]58{O(?c  
  112.positive confirmation request 积极式询证函 7KV0g1GQ  
  113.negative confirmation request 消极式询证函 T K Ec ^  
  114.purchase requisition 请购单 m Wh   
  115.receiving report 验收报告 )'$'?Fn  
  116.gross margin 毛利 l}9E0^AS  
  117.manufacturing overhead 制造费用 U#(#U0s*-  
  118.material requisition 领料单 _Xfn  
  119.inventory-taking 存货盘点 QbEb} Jt  
  120.bond certificate 债券 jd}-&DN  
  121.stock certificate 股票 p+xjYU4^C  
  122.audit report 审计报告 "pQ) 5/e  
  123.entity 被审计单位 +^ |=MK%  
  124.addressee of the audit report 审计报告的收件人 s-T#- raE  
  125.unqualified opinion 无保留意见 9Cq"Szs  
  126.qualified opinion 保留意见 vC-5_pl  
  127.disclaimer of opinion 无法表示意见 5_Oxl6#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Uk0 0lPG.U  
  A (2)absorbed overhead 已吸收制造费用 %j;mDR9 5  
  A (3)absorption costing 吸收成本计算 %xP'*EaM?  
  A (4)account 账户,报表   PKX Tj6hj)  
  A (5)accounting postulate 会计假设   '/<f'R^  
  A (6)accounting series release 会计公告文件   b|u0a6  
  A (7)accounting valuation 会计计价   QlH,-]N$L  
  A (8)account sale 承销清单 ::p(ViYG  
  A (9)accountability concept 经营责任概念   /"7_75 t  
  A (10)accountancy 会计职业   b ("M8}o  
  A (11)accountant 会计师   R H0J#6C/  
  A (12)accounting 会计   k\}\>&Zqu  
  A (13)agency cost 代理成本   _F tI2G9  
  A (14)accounting bases 会计基础   NFBhnNH+  
  A (15)accounting manual 会计手册   A=\:b^\  
  A (16)accounting period 会计期间   I{uwT5QT-  
  A (17)accounting policies 会计方针   })5 I/   
  A (18)accounting rate of return 会计报酬率   L~&r.81  
  A (19)accounting reference date 会计参照日   xC-&<s  
  A (20)accounting reference period 会计参照期间   vptBDfzz  
  A (21)accrual concept 应计概念   yMKVF`D*  
  A (22)accrual expenses 应计费用   kZ<"hsh,Y'  
  A (23)acid test ration 速动比率(酸性测试比率)   ]E}eM@xdD  
  A (24)acquisition 购置   '2xfU  
  A (25)acquisition accounting 收购会计   ?9:~d#p  
  A (26)activity based accounting 作业基础成本计算   L(_bf/ @3  
  A (27)adjusting events 调整事项   DkeFDzQ5  
  A (28)administrative expenses 行政管理费   a>BPK"K2  
  A (29)advice note 发货通知   0yBiio  
  A (30)amortization 摊销   # 4;(^`?  
  A (31)analytical review 分析性检查   7uxUqM  
  A (32)annual equivalent cost 年度等量成本法   \CZD.2p#&  
  A (33)annual report and accounts 年度报告和报表   50NLguE  
  A (34)appraisal cost 检验成本   8\$ u/(DX  
  A (35)appropriation account 盈余分配账户   !ZzDSQ ;  
  A (36)articles of association 公司章程细则   s=83a{#K  
  A (37)assets 资产   xA]}/*  
  A (38)assets cover 资产保障   wdQ%L4l  
  A (39)asset value per share 每股资产价值   Ae_:Kc6  
  A (40)associated company 联营公司   ,p9 >/)l  
  A (41)attainable standard 可达标准   ! ^TCe8  
w)xfP^M#  
 A (42)attributable profit 可归属利润   +$\/HO  
  A (43)audit 审计   +VRM:&  
  A (44)audit report 审计报告   e&ci\x%  
  A (45)auditing standards 审计准则   Q;0 g  
  A (46)authorized share capital 额定股本   ]r (s02  
  A (47)available hours 可用小时   &W$s-qf".  
  A (48)avoidable costs 可避免成本 G?5Vj_n  
  B (49)back-to-back loan 易币贷款   K)s{D ] B  
  B (50)backflush accounting 倒退成本计算   Q;y)6+VU4  
  B (51)bad debts 坏帐   UA(&_-C\  
  B (52)bad debts ratio 坏帐比率   Q> J9M` a  
  B (53)bank charges 银行手续费   tqwAS)v=  
  B (54)bank overdraft 银行透支   7~m[:Eg6[s  
  B (55)bank reconciliation 银行存款调节表   U\x $@J  
  B (56)bank statement 银行对账单   9 1ndr@*|  
  B (57)bankruptcy 破产   ?[c{pb ,|  
  B (58)basis of apportionment 分摊基础   bSj-xxB]e  
  B (59)batch 批量   }ISc^W) t  
  B (60)batch costing 分批成本计算   GVld]ioycG  
  B (61)beta factor B(市场)风险因素   g& ?{^4t]  
  B (62)bill 账单   n+SHkrW  
  B (63)bill of exchange 汇票   "-:-!1;Ji  
  B (64)bill of landing 提单   2OsS+6,[x  
  B (65)bill of materials 用料预计单   y4j\y ? T8  
  B (66)bill payable 应付票据   /xw}]Fa5  
  B (67)bill receivable 应收票据   u{%dm5  
  B (68)bin card 存货记录卡   /#g P#Z%  
  B (69)bonus 红利   }}gtz-w  
  B (70)book-keeping 薄记   s&F& *5W  
  B (71)Boston classification 波士顿分类   [SU;U['7  
  B (72)breakeven chart 保本图   yGvBQ2kY b  
  B (73)breakeven point 保本点   Df.eb|[{  
  B (74)breaking-down time 复位时间   );=0cnr3  
  B (75)budget 预算   ~+CEek  
  B (76)budget center 预算中心   ,j e  
  B (77)budget cost allowance 预算成本折让   LW!>_~g-  
  B (78)budget manual 预算手册   Y4 {/P1F  
  B (79)budget period 预算期间   $tB `dDj  
  B (80)budgetary control 预算控制   xzz0uk5  
  B (81)budgeted capacity 预算生产能力   SGK 5  
  B (82)burden 制造费用   l-?# oy  
  B (83)business center 经营中心   ^"] ]rZ)  
  B (84)business entity 营业个体   O 4'/C]B 2  
  B (85)business unit 经营单位   (Q}ByX  
 B (86)buy-out management 管理性购买产权   UM:]Qba In  
  B (87)by-product 副产品 ^5rB/y,  
  C (88)called-up share capital 催缴股本    EHk$,bM  
  C (89)capacity 生产能力   7[ZoUWx  
  C (90)capacity ratios 生产能力比率   Hd57Iw  
  C (91)capital 资本   ,ut7`_Fy  
  C (92)capital assets pricing model资本资产计价模式   rk &ME#<r  
  C (93)capital commitment 承诺资本   V)A7q9Bum  
  C (94)capital employed 已运用的资本   S9%ZeM +  
  C (95)capital expenditure 资本支出   P71] Z  
  C (96)capital expenditureauthorization 资本支出核准   RwUosh\W  
  C (97)capital expenditure control 资本支出控制   K@tELYb  
  C (98)capital expenditure proposal资本支出申请   g9@H4y6fe=  
  C (99)capital funding planning 资本基金筹集计划   :pvB}RYD  
  C (100)capital gain 资本收益   Q PrP3DK  
  C (101)capital investment appraisal资本投资评估   TGHyBPJb  
  C (102)capital maintenance 资本保全   )>,ndKT~  
  C (103)capital resource planning 资本资源计划   H @5dj}  
  C (104)capital surplus 资本盈余   Hq#q4Y  
  C (105)capital turnover 资本周转率   bMB*9<c~  
  C (106)card 记录卡   .~X&BY>qP  
  C (107)cash 现金   6k`O  
  C (108)cash account 现金账户   ^j7>Ul,  
  C (109)cash book 现金账薄   #@L5yy2  
  C (110)cash cow 金牛产品   jwmPy)X|s\  
  C (111)cash flow 现金流量   sq{=TB{  
  C (112)cash discounted 现金贴现   %#TAz7  
  C (113)cash flow budget 现金流量预算   DdqE6q E  
  C (114)cash flow statement 现金流量表   *yYeqm  
  C (115)cash ledger 现金分类账   Nr?CZFN#  
  C (116)cash limit 现金限额   M}]4tAyT  
  C (117)CCA 现时成本会计   c!N#nt_<  
  C (118)center 中心   l'7' G$v  
  C (119)changeover time 变更时间   jE n 9T  
  C (120)chartered entity 特许经济个体   mcTC'. 9  
  C (121)cheque 支票   Mh]4K" cs  
  C (122)cheque register 支票登记薄   m= rMx]k  
  C (123)coin analysis 零钱分类   iLQ;`/j  
  C (124)classification 分类   )v\ A8)[  
  C (125)clock card 工时卡   CbFO9q  
  C (126)code 代码   +]p/.- Uw  
  C (127)commitment accounting 承诺确认会计   2TgS )  
  C (128)common cost 共同成本   >4bWXb'S}C  
  C (129)company limited byguarantee 有限担保责任公司   (dwb{+HW  
C (130)company limited shares 股份有限公司   B]I*ymc#  
  C (131)competitive position 竞争能力状况   SB,#y>Zv?  
  C (132)concept 概念   M[P1hFuna  
  C (133)conglomerate 跨行业企业   $B`ETI9g-N  
  C (134)consistency concept 一致性概念   mYbu1542'n  
  C (135)consolidated accounts 合并报表   ? (M$r\\  
  C (136)consolidation accounting 合并会计   Y>x3`f]  
  C (137)consortium 财团   dF7`V J2  
  C (138)contingency plan 应急计划   39A|6>-?  
  C (139)contingent liabilities 或有负债   <Ok7 -:OxA  
  C (140)continuous operation 连续生产   Q5]rc`} 5  
  C (141)contra 抵消   ZEs^b  
  C (142)contract cost 合同成本   +mN8uU~(kx  
  C (143)contract costing 合同成本计算   .E;}.X  
  C (144)contribution 贡献毛益   x>+sqFd\  
  C (145)contribution centre 贡献中心   KQ ^E\,@o  
  C (146)contribution chart 贡献图   4U3 `g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Q)\[wYMt  
  C (148)contribution to salesration 贡献毛益对销售比率   xVTl  
  C (149)control 控制   8S5Q{[!  
  C (150)control account 控制帐户   OZ/"W)  
  C (151)control limits 控制限度   6=96^o*  
  C (152)controllability concept 可控制概念   pm2]  
  C (153)controllable cost 可控制成本   W9]0 X  
  C (154)conversion cost 加工成本   Fb ~h{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   {vk%&{D0)  
  C (156)corporate appraisal 公司评估   %~P3t=r  
  C (157)corporate planning 公司计划   vhzz(UPUt  
  C (158)corporate social reporting 公司社会报告   $."F z x  
  C (159)corporation 股份公司   G=l:v  
  C (160)cost 成本   4#W*f3d[@:  
  C (161)cost account 成本帐户   W6):IW(E  
  C (162)cost accounting 成本会计   58R.`5B  
  C (163)cost accounting manual 成本手册   zb s7G  
  C (164)cost accounts calendar 成本报表的日历时间   :lu"14  
  C (165)cost adjustment 成本调整   >^SQrB   
  C (166)cost allocation 成本分配   O&s UPv  
  C (167)cost apportionment 成本分摊   @2`nBtk  
  C (168)cost attribution 成本归属   t"OP*  
  C (169)cost audit 成本审计   _ Td#C1g3  
  C (170)cost behaviour 成本性态   AC!yc(^<  
  C (171)cost benefit analysis 成本效益分析   Mm!;+bM%  
  C (172)cost center 成本中心   8:2Vib$  
  C (173)cost driver 成本动因
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