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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 W;fH&r)d@  
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  1.audit   审计 5"1!p3`\D{  
  2.attestation   鉴证 "[awmZ:wo  
  3.credibility   可信赖程度 I`/]@BdgY  
  4.audit of financial statements 财务报表审计 G~S))p  
  5.agreed-upon procedures 执行商定程序 ,!r@9 T  
  6.high levels of assurance 高水平保证 9lKRL'QR  
  7.compilation 编制 Y}S.37|+^  
  8.reliability 可靠性 'V1!&Q6  
  9.relevance 相关性 1z3]PA!R  
  10.professional skepticism 职业谨慎 WX ,p`>n  
  11.objectivity 客观性 27Cz1[oX  
  12. professional competence 专业胜任能力 H<$pH yxU  
  13.Senior/CPA-in-charge 项目经理 sbgJw  
  14.audit engagement letter 业务约定书 <o ~t$TH  
  15.recurring audit 连续审计 & \JLT w  
  16.the client 委托人 xUIvLH=  
  17.change CPA 更换注册会计 [#IBYJ.6  
  18.the existing CPA 现任注册会计师 IeH^Wm&^  
  19.the successor CPA 后任注册会计师 +)?,{eE|  
  20.the preceding CPA前任注册会计师 y2GQN:X  
  21.issue the audit report 出具审计报告 0e)lY='^_  
  22.expert 专家 :MK:TJV  
  23.the board of directors 董事会 hN[X 1*  
  24.knowledge of the entity‘ s business 了解被审计单位情况 q)vK`\Y  
  25.assess material misstatement risks评估重大错报风险 QjI#Cs}w  
  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 ^)Smv\Md  
  27.a general knowledge of —— 初步了解―――的情况 7,f:Qi@g  
  28.a more knowledge of—— 进一步了解的情况 U7jhV,gO4  
  29.the prior year‘s working papers 以前年度工作底稿 lK "' nLL  
  30.minutes of meeting 会议纪要 x!OWJ/O  
  31.business risks 经营风险 &ycjSBK  
  32.appropriateness 适当性 Kq$:\B)<c  
  33.accounting estimate 会计估计 K4_~ruhr  
  34.management representations 管理层声明 E N)YoVk  
  35.going concern assumption 持续经营假设 NWw<B3aL  
  36.audit plan 审计计划 h|K\z{ A  
  37.significant audit areas 重点审计领域  c^rC8E  
  38.error 错误 =n)JJS94  
  39.fraud舞弊 L^6"' #  
  40.modified or additional procedures 修改或追加审计程序 aXQ&@BZ {j  
  41.misappropriation of assets 侵占资产 ?Y%}(3y  
  42.transactions without substance 虚假交易 uijq@yo8-  
  43.unusual pressures 异常压力 :wFb5"  
  44.the suspected noncompliance 涉嫌存在违法行为 >ze>Xr'm5=  
  45.materialiy 重要性 !&qx7eOSpP  
  46.exceed the materiality level 超过重要性水平 2@rp<&s  
  47.approach the materiality level 接近重要性水平 _L8Mpx*E  
  48.an acceptably low level 可接受水平 u.$Ym  
  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 cZ6?P`X  
  50.misstatements or omissions 错报或漏报 T:be 9 5!,  
  51.aggregate 总计 < }<#W/  
  52.subsequent events 期后事项 TViBCed40  
  53.adjust the financial statements 调整财务报表 ThjUiuWe  
  54.perform additional audit procedures 实施追加的审计程序 \)FeuLGL9  
  55.audit risk 审计风险 hT.4t,wa8  
  56.detection risk 检查风险 ,NjX&A@  
  57.inappropriate audit opinion 不适当的审计意见 Tw2Xe S  
  58.material misstatement 重大的错报 2r %>]y  
  59.tolerable misstatement 可容忍错报 @P*ylB}?Q  
  60.the acceptable level of detection risk 可接受的检查风险 ~ &t!$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 bjuYA/w<  
  62.simall business 小规模企业 &,^mM' C  
  63.accounting system 会计系统 O 5g}2  
  64.test of control 控制测试 &\JK%X.Jlt  
  65.walk-through test 穿行测试 _TtX`b_Z  
  66.communication 沟通 W/b"a?wE{  
  67.flow chart 流程图 eLCd Ar  
  68.reperformance of internal control 重新执行 AEB/8%l};v  
  69.audit evidence 审计证据 $5ZR [\$  
  70.substantive procedures 实质性程序 j kSc&  
  71.assertions 认定 F~tm`n8Z  
  72.esistence 存在 E~'q?LJOB  
  73.occurrence 发生 7bctx_W&6  
  74.completeness 完整性 d-9uv|SJ  
  75.rights and obligations 权利和义务 0eQ~#~j&  
  76.valuation and allocation 计价和分摊 xeJ9H~^  
  77.cutoff 截止 OG0r4^6Ly  
  78.accuracy 准确性 h=uiC&B  
  79.classification 分类 ^wvH,>Y o  
  80.inspection 检查 ]ev*m&O  
  81.supervision of counting 监盘 9 yh9HE  
  82.observation 观察 Y'tqm&}  
  83.confirmation 函证 pw0Px  
  84.computation 计算 m\<< oIlH  
  85.analytical procedures 分析程序 N!tpzHXw  
  86.vouch 核对 6Hc H'nmeN  
  87.trace 追查 xnJjCEZ  
  88.audit sampling 审计抽样 }v_p gatC  
  89.error 误差 &?P=arU  
  90.expected error 预期误差 t#fs:A7P?}  
  91.population 总体 A ~qW.  
  92.sampling risk 抽样风险 'CP/ymf/a  
  93.non- sampling risk 非抽样风险 9V|E1-")E  
  94.sampling unit 抽样单位 5}vRo;-  
  95.statistical sampling 统计抽样 @N,:x\  
  96.tolerable error 可容忍误差 F?*Dr  
  97.the risk of under reliance 信赖不足风险 _<Hb(z  
  98.the risk of over reliance 信赖过度风险 >t 1_5  
  99.the risk of incorrect rejection 误拒风险 ap Fs UsE  
  100. the risk of incorrect acceptance 误受风险 KC@k9e  
  101.working trial balance 试算平衡表 #pS]k<o%1  
  102.index and cross-referencing 索引和交叉索引 \[Sm2/9v  
  103.cash receipt 现金收入 FQ ;4'B^k]  
  104.cash disbursement 现金支出 +")qi =  
  105.bank statement 银行对账单 XkMs   
  106.bank reconciliation 银行存款余额调节表 _myg._[  
  107.balance sheet date 资产负债表日 kvMk :.  
  108.net realizable value 可变现净值 tQNk=}VR7r  
  109.storeroom 仓库 bYwI==3  
  110.sale invoice 销售发票 qZT 4+&y  
  111.price list 价目表 d$2@,  
  112.positive confirmation request 积极式询证函 $=e&q  
  113.negative confirmation request 消极式询证函 r Iya\z1W  
  114.purchase requisition 请购单 aukk|/3Ih  
  115.receiving report 验收报告 hQgk.$g  
  116.gross margin 毛利 $nUd\B$.=  
  117.manufacturing overhead 制造费用 YQN]x}:E+4  
  118.material requisition 领料单 tIn7(C  
  119.inventory-taking 存货盘点 MgJ%26TZ  
  120.bond certificate 债券 DFt=%aV[  
  121.stock certificate 股票 Sqp;/&Ji  
  122.audit report 审计报告 Ze [g0"  
  123.entity 被审计单位 an*]62l  
  124.addressee of the audit report 审计报告的收件人 k| _$R?  
  125.unqualified opinion 无保留意见 ;n(#b8r9  
  126.qualified opinion 保留意见 tnQR<  
  127.disclaimer of opinion 无法表示意见 `jD8(}_  
  128.adverse opinion 否定意见
m.\ >95!  
`c qH}2s#  
A (1)ABC 作业基础成本计算   blKDQ~T2  
  A (2)absorbed overhead 已吸收制造费用 c,#~L7  
  A (3)absorption costing 吸收成本计算 =yk Rki  
  A (4)account 账户,报表   &&(4n?   
  A (5)accounting postulate 会计假设   5PPPd-'Z_  
  A (6)accounting series release 会计公告文件   P#dG]NMf  
  A (7)accounting valuation 会计计价   M iP[UCh  
  A (8)account sale 承销清单 ?$"x^=te7  
  A (9)accountability concept 经营责任概念   Hrd5p+j  
  A (10)accountancy 会计职业   9TYw@o5V  
  A (11)accountant 会计师   >< <$  
  A (12)accounting 会计   ..P=D <'f  
  A (13)agency cost 代理成本   B)j`}7O 06  
  A (14)accounting bases 会计基础   [?|l X$<  
  A (15)accounting manual 会计手册   TTA{#[=7  
  A (16)accounting period 会计期间   1M%{Uqsd-  
  A (17)accounting policies 会计方针   U~u6}s]:  
  A (18)accounting rate of return 会计报酬率   Bo](n*i  
  A (19)accounting reference date 会计参照日   *6 z'+ '  
  A (20)accounting reference period 会计参照期间   w%i+>\tO  
  A (21)accrual concept 应计概念   u%+6Mp[E  
  A (22)accrual expenses 应计费用   [OFTP#}c  
  A (23)acid test ration 速动比率(酸性测试比率)   Xm"w,J&  
  A (24)acquisition 购置   #hy5c,}>  
  A (25)acquisition accounting 收购会计   &X#x9|=&O  
  A (26)activity based accounting 作业基础成本计算   _/QKWk&j  
  A (27)adjusting events 调整事项   ?MV[=LPL  
  A (28)administrative expenses 行政管理费   ^F0k2pB  
  A (29)advice note 发货通知   'NQMZfz  
  A (30)amortization 摊销   7 SjF9x  
  A (31)analytical review 分析性检查   OBKC$e6I  
  A (32)annual equivalent cost 年度等量成本法   bl:a&<F  
  A (33)annual report and accounts 年度报告和报表   |g7nh[  
  A (34)appraisal cost 检验成本   3X-{2R/ 3  
  A (35)appropriation account 盈余分配账户   dU sJv  
  A (36)articles of association 公司章程细则   u):%5F/  
  A (37)assets 资产   h@PMCmf_  
  A (38)assets cover 资产保障   z) ]BV=  
  A (39)asset value per share 每股资产价值   K]H"qG.K  
  A (40)associated company 联营公司   3<KZ.hr  
  A (41)attainable standard 可达标准   \28b_,i+  
9:Z~}yX  
 A (42)attributable profit 可归属利润   I #6' NZ  
  A (43)audit 审计   sp |y/r#  
  A (44)audit report 审计报告   9q ,Jq B  
  A (45)auditing standards 审计准则   JpHsQ8<  
  A (46)authorized share capital 额定股本   r`E1<aCr|  
  A (47)available hours 可用小时   W-ND<=:Up  
  A (48)avoidable costs 可避免成本 buM>^A"  
  B (49)back-to-back loan 易币贷款   ;0X|*w1JO  
  B (50)backflush accounting 倒退成本计算   9q@YE_ji  
  B (51)bad debts 坏帐    v=Bh A9[  
  B (52)bad debts ratio 坏帐比率   ^[\53\R~  
  B (53)bank charges 银行手续费   ?28GQyk4  
  B (54)bank overdraft 银行透支   "?0 G^zu  
  B (55)bank reconciliation 银行存款调节表   PM?Ri^55<L  
  B (56)bank statement 银行对账单   uu/7Ie  
  B (57)bankruptcy 破产   ;eEtdoy  
  B (58)basis of apportionment 分摊基础   BRok 89  
  B (59)batch 批量   N,+g/o\f  
  B (60)batch costing 分批成本计算   hG3$ ]i9  
  B (61)beta factor B(市场)风险因素   E,?aB Rxy  
  B (62)bill 账单   ;<)-*?m9  
  B (63)bill of exchange 汇票   Gt%?[  
  B (64)bill of landing 提单   d=OO(sf  
  B (65)bill of materials 用料预计单   N{z(|2{A#  
  B (66)bill payable 应付票据   OsSiBb,W79  
  B (67)bill receivable 应收票据   waq_d.  
  B (68)bin card 存货记录卡   7Hlh (k  
  B (69)bonus 红利   %>:)4A  
  B (70)book-keeping 薄记   3\l9Sf=M|  
  B (71)Boston classification 波士顿分类   3LnyQ  
  B (72)breakeven chart 保本图   Mw7UU1 ei  
  B (73)breakeven point 保本点   j<-o{6r  
  B (74)breaking-down time 复位时间   Jz8#88cY  
  B (75)budget 预算   J3SbyI!T  
  B (76)budget center 预算中心   @ DKl<F  
  B (77)budget cost allowance 预算成本折让    >33b@)  
  B (78)budget manual 预算手册   <EN[s  
  B (79)budget period 预算期间   @:&dOqQ  
  B (80)budgetary control 预算控制   w]YyU5rhS  
  B (81)budgeted capacity 预算生产能力   CpdY)SMSL  
  B (82)burden 制造费用   *8eh%3_$h  
  B (83)business center 经营中心   ,^[37/S  
  B (84)business entity 营业个体   /%'7sx[p  
  B (85)business unit 经营单位   w3|.4hS  
 B (86)buy-out management 管理性购买产权   q'-l; V|  
  B (87)by-product 副产品 LO*a>9LI  
  C (88)called-up share capital 催缴股本   >oYwzK0&  
  C (89)capacity 生产能力   NbMH@6%E  
  C (90)capacity ratios 生产能力比率   8r|  
  C (91)capital 资本   ~(P\F&A(&  
  C (92)capital assets pricing model资本资产计价模式   O. f3 (e!  
  C (93)capital commitment 承诺资本   5*'N Q010  
  C (94)capital employed 已运用的资本   a9JJuSRC  
  C (95)capital expenditure 资本支出   DQXx}%Px  
  C (96)capital expenditureauthorization 资本支出核准   U1tPw`0h  
  C (97)capital expenditure control 资本支出控制   t7%Bv+Uo  
  C (98)capital expenditure proposal资本支出申请   tD482Sb=  
  C (99)capital funding planning 资本基金筹集计划   nE.s  
  C (100)capital gain 资本收益   R2f,a*>  
  C (101)capital investment appraisal资本投资评估   .ihn@eg  
  C (102)capital maintenance 资本保全   TbM*?\7  
  C (103)capital resource planning 资本资源计划   h0QQP  
  C (104)capital surplus 资本盈余   zq>"a&Y,  
  C (105)capital turnover 资本周转率   |L-juT X9  
  C (106)card 记录卡   j'b4Sb s-f  
  C (107)cash 现金   j 0NPd^  
  C (108)cash account 现金账户   A^7Zy79  
  C (109)cash book 现金账薄   ?Og ;W9i  
  C (110)cash cow 金牛产品   iEO2Bil]  
  C (111)cash flow 现金流量   z]_CFo1'l  
  C (112)cash discounted 现金贴现   pODo[Rkq  
  C (113)cash flow budget 现金流量预算   v333z<<S  
  C (114)cash flow statement 现金流量表   S$:S*6M@"  
  C (115)cash ledger 现金分类账   O@&I.d$  
  C (116)cash limit 现金限额   Rzj!~`&N  
  C (117)CCA 现时成本会计   v^E2!X  
  C (118)center 中心   KywT Oq  
  C (119)changeover time 变更时间   bTKxv<  
  C (120)chartered entity 特许经济个体   !.N=Y;@lY  
  C (121)cheque 支票   45JLx?rN_  
  C (122)cheque register 支票登记薄   ~u1J R `y  
  C (123)coin analysis 零钱分类   ^?`,f>`M  
  C (124)classification 分类   3{E}^ve  
  C (125)clock card 工时卡   -<.NEV  
  C (126)code 代码   f}d@G/L  
  C (127)commitment accounting 承诺确认会计   6% axbB  
  C (128)common cost 共同成本   ,urkd~  
  C (129)company limited byguarantee 有限担保责任公司   ee\zU~  
C (130)company limited shares 股份有限公司   ;:1mv  
  C (131)competitive position 竞争能力状况   cne[-E  
  C (132)concept 概念   </Lqk3S-!  
  C (133)conglomerate 跨行业企业   *xKR;?.  
  C (134)consistency concept 一致性概念   _~<TAFBr  
  C (135)consolidated accounts 合并报表   n-WvIy  
  C (136)consolidation accounting 合并会计   ^el:)$  
  C (137)consortium 财团   l,8| E  
  C (138)contingency plan 应急计划   wpmtv325  
  C (139)contingent liabilities 或有负债   K|!)<6ZsG7  
  C (140)continuous operation 连续生产   Jrl xa3 [  
  C (141)contra 抵消   k{8N@&D  
  C (142)contract cost 合同成本   N|d@B{a(  
  C (143)contract costing 合同成本计算   Lj\<qF~n  
  C (144)contribution 贡献毛益   F.hC%Ncu  
  C (145)contribution centre 贡献中心   L2tmo-]nw  
  C (146)contribution chart 贡献图   IC42O_^  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !qq@F%tv  
  C (148)contribution to salesration 贡献毛益对销售比率   SS-   
  C (149)control 控制   \hX^Cn=6  
  C (150)control account 控制帐户   fTcRqov  
  C (151)control limits 控制限度   ]t<%>Z$  
  C (152)controllability concept 可控制概念   h@8  
  C (153)controllable cost 可控制成本   ,+{ 43;a  
  C (154)conversion cost 加工成本   8i"fhN3?Y  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   nV1, ):kh  
  C (156)corporate appraisal 公司评估   dD!SgK[Jv  
  C (157)corporate planning 公司计划   c Ix(;[U  
  C (158)corporate social reporting 公司社会报告   ]|(?i ,p  
  C (159)corporation 股份公司   Nrh`DyF0D!  
  C (160)cost 成本   ,;}RIcvQV  
  C (161)cost account 成本帐户   -ybupUJcbv  
  C (162)cost accounting 成本会计   %*hBrjbj  
  C (163)cost accounting manual 成本手册   H2p;J#cv@  
  C (164)cost accounts calendar 成本报表的日历时间   Po[zzj>m  
  C (165)cost adjustment 成本调整   x;/3_"$9>\  
  C (166)cost allocation 成本分配   g'@+#NMw  
  C (167)cost apportionment 成本分摊   V00zk`PH  
  C (168)cost attribution 成本归属   7Q&P4{hi0  
  C (169)cost audit 成本审计   oKiu6=  
  C (170)cost behaviour 成本性态   z'*>Tk8h  
  C (171)cost benefit analysis 成本效益分析   C2T,1=  
  C (172)cost center 成本中心   U/X ^  
  C (173)cost driver 成本动因
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