论坛风格切换切换到宽版
  • 2426阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
t n}9(Oa)  
:_vf1>[  
注会《审计》英语常用词汇 {!<zk+h$  
(l$bA_F \  
2AdV=n6Z  
  1.audit   审计 -f'z _&KI  
  2.attestation   鉴证 d-c+ KV  
  3.credibility   可信赖程度 ? 1_*ct=g9  
  4.audit of financial statements 财务报表审计 p( z.[  
  5.agreed-upon procedures 执行商定程序 0uj3kr?cv  
  6.high levels of assurance 高水平保证 >`t |a  
  7.compilation 编制 jirxzj  
  8.reliability 可靠性 h>fY'r)DAx  
  9.relevance 相关性 B>JRta ;hj  
  10.professional skepticism 职业谨慎 7H=/FT?e]  
  11.objectivity 客观性 @Gl=1  
  12. professional competence 专业胜任能力 9/0<Z_b2  
  13.Senior/CPA-in-charge 项目经理 g4U%(3,>D  
  14.audit engagement letter 业务约定书 BCFvqhF7s  
  15.recurring audit 连续审计 "zYlddh  
  16.the client 委托人 Y>IEB,w  
  17.change CPA 更换注册会计 p6sXftk  
  18.the existing CPA 现任注册会计师 \`x$@s?  
  19.the successor CPA 后任注册会计师 >8QLo8)3C  
  20.the preceding CPA前任注册会计师 ?a(ApD\  
  21.issue the audit report 出具审计报告 7=}`"7i~  
  22.expert 专家 V+DN<F-  
  23.the board of directors 董事会 'w&,3@Z  
  24.knowledge of the entity‘ s business 了解被审计单位情况 O,hT< s "  
  25.assess material misstatement risks评估重大错报风险 -cOLg rmp  
  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 rBT#Cyl  
  27.a general knowledge of —— 初步了解―――的情况 1*#64Y5F  
  28.a more knowledge of—— 进一步了解的情况 GsxrqIaD  
  29.the prior year‘s working papers 以前年度工作底稿 eAPGy-  
  30.minutes of meeting 会议纪要 (rvK@  
  31.business risks 经营风险 r IY_1  
  32.appropriateness 适当性 )88z=5.  
  33.accounting estimate 会计估计 va| 1N/&  
  34.management representations 管理层声明 j^>J*gLM}W  
  35.going concern assumption 持续经营假设 EW|bs#l  
  36.audit plan 审计计划 )%gi gQZ+  
  37.significant audit areas 重点审计领域 M"1}"ex#  
  38.error 错误 {}~7Gi!  
  39.fraud舞弊 }5u$/c@f1  
  40.modified or additional procedures 修改或追加审计程序 R9^Vk*`gFU  
  41.misappropriation of assets 侵占资产 IrM Ws86;  
  42.transactions without substance 虚假交易 ]w"r4HlCx  
  43.unusual pressures 异常压力 ]~GwZB'M  
  44.the suspected noncompliance 涉嫌存在违法行为 `gx_+m^  
  45.materialiy 重要性 >]s|'HTxF  
  46.exceed the materiality level 超过重要性水平 E& /#Ov  
  47.approach the materiality level 接近重要性水平 +CaPF  
  48.an acceptably low level 可接受水平 g>cp;co9g  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Nxp 7/Nn3  
  50.misstatements or omissions 错报或漏报 Jzo|$W  
  51.aggregate 总计 X6kCYTJYF  
  52.subsequent events 期后事项 I^emH+!MW  
  53.adjust the financial statements 调整财务报表 2ntL7F<ow  
  54.perform additional audit procedures 实施追加的审计程序 UBLr|e>dQE  
  55.audit risk 审计风险 F8S% \i  
  56.detection risk 检查风险 w9G (^jS6  
  57.inappropriate audit opinion 不适当的审计意见 ~ep-XO  
  58.material misstatement 重大的错报 A_i=hj 2f  
  59.tolerable misstatement 可容忍错报 % tTL  
  60.the acceptable level of detection risk 可接受的检查风险 0NL~2Qf_4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 XShi[7  
  62.simall business 小规模企业 'S;INs2|->  
  63.accounting system 会计系统 \QGh@AQp"  
  64.test of control 控制测试 &s-iie$"@x  
  65.walk-through test 穿行测试 Zi/ tax9C  
  66.communication 沟通 5bKM}? =L  
  67.flow chart 流程图 Y23- Im  
  68.reperformance of internal control 重新执行 Arc6d5Q  
  69.audit evidence 审计证据 &e0BL z  
  70.substantive procedures 实质性程序 B<zoa=  
  71.assertions 认定 hSr2<?yk  
  72.esistence 存在 m<}>'D T  
  73.occurrence 发生  d|;S4m`  
  74.completeness 完整性 o<cg9   
  75.rights and obligations 权利和义务 g(& huS  
  76.valuation and allocation 计价和分摊 JFewOt3  
  77.cutoff 截止 7@oM?r7td  
  78.accuracy 准确性 z@Pv~"  
  79.classification 分类 C>wOoXjt  
  80.inspection 检查 nvY%{Zf$}  
  81.supervision of counting 监盘 ;UUpkOQO(  
  82.observation 观察 <N KmLAfX  
  83.confirmation 函证 H {hd1  
  84.computation 计算 X$BN &DD  
  85.analytical procedures 分析程序 w`KqB(36  
  86.vouch 核对 rZ'&'#Q  
  87.trace 追查 Sqn|   
  88.audit sampling 审计抽样 : 8h\x  
  89.error 误差 w IQ~a  
  90.expected error 预期误差 S#Q 0aG j  
  91.population 总体 IyK^` y  
  92.sampling risk 抽样风险 EdcbWf7  
  93.non- sampling risk 非抽样风险 08czP-)OZ  
  94.sampling unit 抽样单位 M$YU_RPl+  
  95.statistical sampling 统计抽样 *uW l 804  
  96.tolerable error 可容忍误差 B! +rO~  
  97.the risk of under reliance 信赖不足风险 C-h9_<AwJQ  
  98.the risk of over reliance 信赖过度风险 iq1HA.X(  
  99.the risk of incorrect rejection 误拒风险 #K#BNpG|  
  100. the risk of incorrect acceptance 误受风险 3V uoDmG  
  101.working trial balance 试算平衡表 #z6[ 8B  
  102.index and cross-referencing 索引和交叉索引 -d>2&)5  
  103.cash receipt 现金收入 W>#[a %R  
  104.cash disbursement 现金支出 nwS @r  
  105.bank statement 银行对账单 F+@/"1c  
  106.bank reconciliation 银行存款余额调节表 !WS Y75  
  107.balance sheet date 资产负债表日 pmwVVUEQ  
  108.net realizable value 可变现净值 YN]xI  
  109.storeroom 仓库 I-Q@v`  
  110.sale invoice 销售发票 }_mVXjF  
  111.price list 价目表 ml,FBBGq|-  
  112.positive confirmation request 积极式询证函 a_Sp}s<J  
  113.negative confirmation request 消极式询证函 `^v=*&   
  114.purchase requisition 请购单 eR3v=Q  
  115.receiving report 验收报告 Nwwn #+  
  116.gross margin 毛利 MpK3+4UMa  
  117.manufacturing overhead 制造费用 <?Ln`,Duk  
  118.material requisition 领料单 \1Xr4H u  
  119.inventory-taking 存货盘点 ,Iv eKk5W  
  120.bond certificate 债券 _"%hcCMw  
  121.stock certificate 股票 -.@dA'j[  
  122.audit report 审计报告 PfR|\{(  
  123.entity 被审计单位 ]J1oY]2~  
  124.addressee of the audit report 审计报告的收件人 dl]pdg<  
  125.unqualified opinion 无保留意见 R?t_tmKXC!  
  126.qualified opinion 保留意见 |`|#-xu  
  127.disclaimer of opinion 无法表示意见 %<)!]8}P*  
  128.adverse opinion 否定意见
^r=Wj@`  
8KyRD1 (-R  
A (1)ABC 作业基础成本计算   !n7'TM '  
  A (2)absorbed overhead 已吸收制造费用 k=W~ot &  
  A (3)absorption costing 吸收成本计算 Wu~cy}\  
  A (4)account 账户,报表   w!dgIS$  
  A (5)accounting postulate 会计假设   S;0z%$y  
  A (6)accounting series release 会计公告文件   H@xHkqan  
  A (7)accounting valuation 会计计价   XL3m#zW&  
  A (8)account sale 承销清单 Uiv4' v Yg  
  A (9)accountability concept 经营责任概念   G{.[o6>  
  A (10)accountancy 会计职业   gc\/A\F<  
  A (11)accountant 会计师   ,&~-Sq) ~  
  A (12)accounting 会计   S,Z~-j  
  A (13)agency cost 代理成本   Z=9<esx  
  A (14)accounting bases 会计基础   25PZ&^G 8%  
  A (15)accounting manual 会计手册   4^Ss\$*  
  A (16)accounting period 会计期间   Q7.jSL6  
  A (17)accounting policies 会计方针   7{Lp/z%r  
  A (18)accounting rate of return 会计报酬率    Sa[?B  
  A (19)accounting reference date 会计参照日   qRSoF04!R  
  A (20)accounting reference period 会计参照期间   t`1M}}.  
  A (21)accrual concept 应计概念   ;E_Go&Vd  
  A (22)accrual expenses 应计费用   ]]o?!NX  
  A (23)acid test ration 速动比率(酸性测试比率)   0GlQWRa  
  A (24)acquisition 购置   0q4P hxR`e  
  A (25)acquisition accounting 收购会计   `?{6L#  
  A (26)activity based accounting 作业基础成本计算   ~GE|,Np  
  A (27)adjusting events 调整事项   gR+P !Eow  
  A (28)administrative expenses 行政管理费   Y\Z6u)  
  A (29)advice note 发货通知   CcTdLq  
  A (30)amortization 摊销   3$?nzKTW\  
  A (31)analytical review 分析性检查   GorEHlvVh  
  A (32)annual equivalent cost 年度等量成本法   bY-koJo  
  A (33)annual report and accounts 年度报告和报表   M"Af_Pbx  
  A (34)appraisal cost 检验成本   Y qmsL<  
  A (35)appropriation account 盈余分配账户   S{RRlR6Z  
  A (36)articles of association 公司章程细则   ?)ct@,Ek$  
  A (37)assets 资产   2n+ud ?|l  
  A (38)assets cover 资产保障   s#'Vasu  
  A (39)asset value per share 每股资产价值   k8\ KCKql  
  A (40)associated company 联营公司   .]H/u "d  
  A (41)attainable standard 可达标准   <BIQc,)2}  
<:!E'WT#f  
 A (42)attributable profit 可归属利润   >/Gw)K}#E  
  A (43)audit 审计   /6rQ.+|).  
  A (44)audit report 审计报告   k`#E#1niN  
  A (45)auditing standards 审计准则   ]- 6q`'?[  
  A (46)authorized share capital 额定股本   Zor!hc0<  
  A (47)available hours 可用小时   @~Ys*]4UE  
  A (48)avoidable costs 可避免成本 a "i(.(9$J  
  B (49)back-to-back loan 易币贷款   `ZZ3!$czR  
  B (50)backflush accounting 倒退成本计算   fW Pa1E@  
  B (51)bad debts 坏帐   NT2XG& $W>  
  B (52)bad debts ratio 坏帐比率   k`o8(zPb  
  B (53)bank charges 银行手续费   ZbiC=uh  
  B (54)bank overdraft 银行透支   <"K2t Tg.  
  B (55)bank reconciliation 银行存款调节表   ]cv/dY#  
  B (56)bank statement 银行对账单   H s$HeAp;  
  B (57)bankruptcy 破产   |)v}\-\ #  
  B (58)basis of apportionment 分摊基础   k( Ik+=u  
  B (59)batch 批量   BL~#-Mm<|l  
  B (60)batch costing 分批成本计算   "@5qjLz]  
  B (61)beta factor B(市场)风险因素   E2 FnC}#W  
  B (62)bill 账单   '%ByFZ zi  
  B (63)bill of exchange 汇票   =`*@OJHH  
  B (64)bill of landing 提单   ]&;In,z  
  B (65)bill of materials 用料预计单   }Ml BmD  
  B (66)bill payable 应付票据   H "Io!{aKU  
  B (67)bill receivable 应收票据   r;) 31Tg  
  B (68)bin card 存货记录卡   |Eh2#K0x4G  
  B (69)bonus 红利   "N ">RjJ"  
  B (70)book-keeping 薄记   sPb}A$'  
  B (71)Boston classification 波士顿分类   /NjBC[P  
  B (72)breakeven chart 保本图   1ni72iz\  
  B (73)breakeven point 保本点   ps?su`  
  B (74)breaking-down time 复位时间   m]*a;a'}#  
  B (75)budget 预算   &^K(9"  
  B (76)budget center 预算中心   #'},/Lm@  
  B (77)budget cost allowance 预算成本折让   =>lX brJ  
  B (78)budget manual 预算手册   VxS3lR=  
  B (79)budget period 预算期间   5Ok3y|cEx  
  B (80)budgetary control 预算控制   Z"'*A\r2  
  B (81)budgeted capacity 预算生产能力   r`"T{o\e   
  B (82)burden 制造费用   3M(*q4A$"  
  B (83)business center 经营中心   .#Nf0  
  B (84)business entity 营业个体   e`U 6JzC  
  B (85)business unit 经营单位   <7>1Z 82)  
 B (86)buy-out management 管理性购买产权   CJh,-w{wJ"  
  B (87)by-product 副产品 }ng?Ar[  
  C (88)called-up share capital 催缴股本   qdy(C^(fa  
  C (89)capacity 生产能力   $m~&| s  
  C (90)capacity ratios 生产能力比率   T{^P  
  C (91)capital 资本   .I EHjy\+  
  C (92)capital assets pricing model资本资产计价模式   E%;$vj'2  
  C (93)capital commitment 承诺资本   )t3`O$J  
  C (94)capital employed 已运用的资本   6FJ*eWPC  
  C (95)capital expenditure 资本支出   >Ut: -}CS  
  C (96)capital expenditureauthorization 资本支出核准   -9 .lFuI  
  C (97)capital expenditure control 资本支出控制   <"6\\#}VG  
  C (98)capital expenditure proposal资本支出申请   0:71Xm  
  C (99)capital funding planning 资本基金筹集计划   x#&_/oqAk  
  C (100)capital gain 资本收益   (J.Z+s$:2  
  C (101)capital investment appraisal资本投资评估   0>Td4qr+u  
  C (102)capital maintenance 资本保全   I^( pZ9  
  C (103)capital resource planning 资本资源计划   u{va2n/  
  C (104)capital surplus 资本盈余   d(XOZF  
  C (105)capital turnover 资本周转率   l`l6Y>c*]  
  C (106)card 记录卡   [&4+ <Nl'  
  C (107)cash 现金   < qab\M0W  
  C (108)cash account 现金账户   +c!HXX  
  C (109)cash book 现金账薄   iLJ@oM;2  
  C (110)cash cow 金牛产品   F!g1.49""  
  C (111)cash flow 现金流量   Hc@_@G  
  C (112)cash discounted 现金贴现   1ig*Xp[  
  C (113)cash flow budget 现金流量预算   ?>{u@tYL  
  C (114)cash flow statement 现金流量表   #"~\/sb   
  C (115)cash ledger 现金分类账   U?Dr0wD;[  
  C (116)cash limit 现金限额   ykJ+LS{+  
  C (117)CCA 现时成本会计   YmFg#eS  
  C (118)center 中心   =H8FV09x}  
  C (119)changeover time 变更时间   N%>h>HJ  
  C (120)chartered entity 特许经济个体   0HU0p!yt&  
  C (121)cheque 支票   />}zB![(K  
  C (122)cheque register 支票登记薄   ||*F. p  
  C (123)coin analysis 零钱分类   R4VX*qkB  
  C (124)classification 分类   *k_<|{>j(  
  C (125)clock card 工时卡   4i{Xs5z k  
  C (126)code 代码   7FPSBvU#/  
  C (127)commitment accounting 承诺确认会计   /YUW)?o!^N  
  C (128)common cost 共同成本   Q W,:'\G  
  C (129)company limited byguarantee 有限担保责任公司   |a"]@W$>  
C (130)company limited shares 股份有限公司   .)+c01  
  C (131)competitive position 竞争能力状况   AZ4?N.X?  
  C (132)concept 概念   62,dFM7  
  C (133)conglomerate 跨行业企业   uq-`1m }  
  C (134)consistency concept 一致性概念   6nE/8m  
  C (135)consolidated accounts 合并报表   =No#/_  
  C (136)consolidation accounting 合并会计   l1lYb;C  
  C (137)consortium 财团   YkMFU'?[  
  C (138)contingency plan 应急计划   +D4m@O  
  C (139)contingent liabilities 或有负债   c1i:m'b_5  
  C (140)continuous operation 连续生产   1goRO  
  C (141)contra 抵消   f OR9N/  
  C (142)contract cost 合同成本   %{4 U\4d@'  
  C (143)contract costing 合同成本计算   4Eu'_>"a  
  C (144)contribution 贡献毛益   Q|{b8K  
  C (145)contribution centre 贡献中心   lb}RPvQE  
  C (146)contribution chart 贡献图   8rS;}Bt  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %L]sQq,  
  C (148)contribution to salesration 贡献毛益对销售比率   Hcg7u7M{  
  C (149)control 控制   xR%NiYNQz  
  C (150)control account 控制帐户   / [49iIzC  
  C (151)control limits 控制限度   x:~XZX\mwH  
  C (152)controllability concept 可控制概念   `?R{sNr.  
  C (153)controllable cost 可控制成本   (pv}>1  
  C (154)conversion cost 加工成本   b?KdR5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /3rNX}tOMH  
  C (156)corporate appraisal 公司评估   UCmy$aW  
  C (157)corporate planning 公司计划   ebJTrh<{  
  C (158)corporate social reporting 公司社会报告   x=xo9wEg  
  C (159)corporation 股份公司   LFxk.-{=  
  C (160)cost 成本   !*~QB4\2b  
  C (161)cost account 成本帐户   ^78N25RU(  
  C (162)cost accounting 成本会计   { V(~  
  C (163)cost accounting manual 成本手册   W!\%v"  
  C (164)cost accounts calendar 成本报表的日历时间   a}f /<-L  
  C (165)cost adjustment 成本调整   5NN;Fw+  
  C (166)cost allocation 成本分配   #yR&|*@  
  C (167)cost apportionment 成本分摊   k Qr  
  C (168)cost attribution 成本归属   =hb)e}l  
  C (169)cost audit 成本审计   ,9jk<)m]L  
  C (170)cost behaviour 成本性态   X [tB^`  
  C (171)cost benefit analysis 成本效益分析   Gvdok<o  
  C (172)cost center 成本中心   \db=]L=|  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个