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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 wVgi+P  
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  1.audit   审计 0jR){G9+  
  2.attestation   鉴证 \#P P 8  
  3.credibility   可信赖程度 a(8>n Z,V  
  4.audit of financial statements 财务报表审计 C _8j:Z&  
  5.agreed-upon procedures 执行商定程序 JAc@S20v\  
  6.high levels of assurance 高水平保证 IWAj Mwo  
  7.compilation 编制 :3*`IB !  
  8.reliability 可靠性 QF\kPk(CtD  
  9.relevance 相关性 3YR* ^  
  10.professional skepticism 职业谨慎 sf Dg/ a  
  11.objectivity 客观性 It%T7 X#  
  12. professional competence 专业胜任能力 Ns'FH(:  
  13.Senior/CPA-in-charge 项目经理 fC_zX}3  
  14.audit engagement letter 业务约定书 c  Qld$  
  15.recurring audit 连续审计 c#=&!FRe  
  16.the client 委托人 KzV.+f  
  17.change CPA 更换注册会计 $zdd=.!KiK  
  18.the existing CPA 现任注册会计师 vx'l> @]k  
  19.the successor CPA 后任注册会计师 _zdNLwE[  
  20.the preceding CPA前任注册会计师 MzcB3pi  
  21.issue the audit report 出具审计报告 V {p*z  
  22.expert 专家 +<&E3Or  
  23.the board of directors 董事会 w{3ycR  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Zw+=ng.q?  
  25.assess material misstatement risks评估重大错报风险 jQ6Xr&}  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]*0(-@  
  27.a general knowledge of —— 初步了解―――的情况 UanEzx%  
  28.a more knowledge of—— 进一步了解的情况  q$F)!&  
  29.the prior year‘s working papers 以前年度工作底稿 fTBVvY4(  
  30.minutes of meeting 会议纪要 *\D}eBd|  
  31.business risks 经营风险 G(3;;F7"  
  32.appropriateness 适当性 L ${m/@9  
  33.accounting estimate 会计估计 >E, Q  
  34.management representations 管理层声明 ]a M-p@  
  35.going concern assumption 持续经营假设 w^3|(F  
  36.audit plan 审计计划 sJOV2#r  
  37.significant audit areas 重点审计领域 /N>} 4Ay  
  38.error 错误 `g--QR  
  39.fraud舞弊 d,UCH  
  40.modified or additional procedures 修改或追加审计程序 #G[t X6gU  
  41.misappropriation of assets 侵占资产 sZKEUSFD #  
  42.transactions without substance 虚假交易 !~)90Z!  
  43.unusual pressures 异常压力 +>!V  ]S  
  44.the suspected noncompliance 涉嫌存在违法行为 H37Qg ApB  
  45.materialiy 重要性 e9 *lixh  
  46.exceed the materiality level 超过重要性水平 "CBRPp  
  47.approach the materiality level 接近重要性水平 z|I0-1tAK  
  48.an acceptably low level 可接受水平 L/yaVU{aEb  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 p-xd k|'[  
  50.misstatements or omissions 错报或漏报 ~c Il$b  
  51.aggregate 总计 `"c'z;  
  52.subsequent events 期后事项 eQ;Q4  
  53.adjust the financial statements 调整财务报表  h,t:]  
  54.perform additional audit procedures 实施追加的审计程序 J#''q"rZ  
  55.audit risk 审计风险 J'e]x[Y  
  56.detection risk 检查风险 {rDq_^  
  57.inappropriate audit opinion 不适当的审计意见 *GJ:+U&m[  
  58.material misstatement 重大的错报 ;}K62LSR  
  59.tolerable misstatement 可容忍错报 Plfdr~$  
  60.the acceptable level of detection risk 可接受的检查风险 i'=2Y9S}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 5]d{6Nc3 P  
  62.simall business 小规模企业 -9d%+O~v6~  
  63.accounting system 会计系统 s7l23*Czl  
  64.test of control 控制测试 &n>7Ir  
  65.walk-through test 穿行测试 5$%XvM  
  66.communication 沟通 R&*@@F-dx  
  67.flow chart 流程图 !zR)D|w&  
  68.reperformance of internal control 重新执行 /P:EWUf'  
  69.audit evidence 审计证据 ^s-25 6iI  
  70.substantive procedures 实质性程序 Ys3uPs  
  71.assertions 认定 <( E yXV  
  72.esistence 存在 ;|HL+je;Z  
  73.occurrence 发生 hF>u)%J/S  
  74.completeness 完整性 mlB~V3M'G  
  75.rights and obligations 权利和义务 Vm,,u F  
  76.valuation and allocation 计价和分摊 E7`qmn  
  77.cutoff 截止 N 9LgU)-Jt  
  78.accuracy 准确性 Q|c|2byb  
  79.classification 分类 m*Cu-6&qd  
  80.inspection 检查 R/~,i;d>  
  81.supervision of counting 监盘 0[Eb .2I  
  82.observation 观察 lP3h<j  
  83.confirmation 函证 :h*a rT4{  
  84.computation 计算 )%F5t&lum  
  85.analytical procedures 分析程序 .Y\EE;8%  
  86.vouch 核对 z:}nBCmLV  
  87.trace 追查 0` 5e  
  88.audit sampling 审计抽样 } `_(<H  
  89.error 误差 R\O.e  
  90.expected error 预期误差 q.W>4 k  
  91.population 总体 q7_+}"i  
  92.sampling risk 抽样风险 5JSrrpGr  
  93.non- sampling risk 非抽样风险 wk @,wOt  
  94.sampling unit 抽样单位 s`;f2B/|  
  95.statistical sampling 统计抽样 !OAvD#  
  96.tolerable error 可容忍误差 :m ZYS4L~  
  97.the risk of under reliance 信赖不足风险 !%[S49s  
  98.the risk of over reliance 信赖过度风险 B<,YPS8w  
  99.the risk of incorrect rejection 误拒风险 HI D([Wk  
  100. the risk of incorrect acceptance 误受风险  uMd. j$$  
  101.working trial balance 试算平衡表 Cy@ cLdV  
  102.index and cross-referencing 索引和交叉索引 L;/n!k.A  
  103.cash receipt 现金收入 L l}yJ#3,  
  104.cash disbursement 现金支出 E!mmLVa9  
  105.bank statement 银行对账单 rQr!R$t/[  
  106.bank reconciliation 银行存款余额调节表 e fO jTA%  
  107.balance sheet date 资产负债表日 f~ U.a.Fb  
  108.net realizable value 可变现净值 /XbW<dfl  
  109.storeroom 仓库 8ObeiVXf)  
  110.sale invoice 销售发票 t C)6  
  111.price list 价目表 y{=>$C[  
  112.positive confirmation request 积极式询证函 eR;!(Oy=A  
  113.negative confirmation request 消极式询证函 Apfnx7Fv  
  114.purchase requisition 请购单 LW:1/w&pv  
  115.receiving report 验收报告 /+[63=fl  
  116.gross margin 毛利 :dwt 1>  
  117.manufacturing overhead 制造费用 {_>em*Vb  
  118.material requisition 领料单 @R q}nq=k  
  119.inventory-taking 存货盘点 SSA W52xC  
  120.bond certificate 债券 tSHFm-q`  
  121.stock certificate 股票 Adx`8}N8  
  122.audit report 审计报告 RE"^ )-  
  123.entity 被审计单位 -t-tn22  
  124.addressee of the audit report 审计报告的收件人 j.|U=)E  
  125.unqualified opinion 无保留意见 ,hRN\Kt)p  
  126.qualified opinion 保留意见 +!yX T C  
  127.disclaimer of opinion 无法表示意见 WNy3@+@GZ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   'EhBRU%  
  A (2)absorbed overhead 已吸收制造费用 bF-"tm  
  A (3)absorption costing 吸收成本计算 C+N k"l9  
  A (4)account 账户,报表   qoX@@xr1  
  A (5)accounting postulate 会计假设   >)**khuP7  
  A (6)accounting series release 会计公告文件   bS!\#f%9"  
  A (7)accounting valuation 会计计价   |i7a@'0)  
  A (8)account sale 承销清单 S Xr%kndS  
  A (9)accountability concept 经营责任概念   GbZ;#^S  
  A (10)accountancy 会计职业   z5 m> H;P  
  A (11)accountant 会计师   K8[DZ)rO;Z  
  A (12)accounting 会计   Ak BMwV  
  A (13)agency cost 代理成本   Da1aI]{I  
  A (14)accounting bases 会计基础   Xm!-~n@-m7  
  A (15)accounting manual 会计手册   diT=x52  
  A (16)accounting period 会计期间   h<l1U'Bn7  
  A (17)accounting policies 会计方针   mUP.rb6  
  A (18)accounting rate of return 会计报酬率   {D`T0qPT[  
  A (19)accounting reference date 会计参照日   LKF/u` 0dP  
  A (20)accounting reference period 会计参照期间   k$i'v:c|:i  
  A (21)accrual concept 应计概念   l=m(mf?QBg  
  A (22)accrual expenses 应计费用   +OHGn;C  
  A (23)acid test ration 速动比率(酸性测试比率)   =xN= #  
  A (24)acquisition 购置   EqB)sK/3  
  A (25)acquisition accounting 收购会计   #JW+~FU`  
  A (26)activity based accounting 作业基础成本计算   +j/~Af p5f  
  A (27)adjusting events 调整事项   |U' I/A  
  A (28)administrative expenses 行政管理费   ; H0{CkH  
  A (29)advice note 发货通知   >Aq:K^D/3F  
  A (30)amortization 摊销   q_ fam,9  
  A (31)analytical review 分析性检查   p Pro }@@  
  A (32)annual equivalent cost 年度等量成本法   ROb\Rx m  
  A (33)annual report and accounts 年度报告和报表   2N [=  
  A (34)appraisal cost 检验成本   \XzM^K3  
  A (35)appropriation account 盈余分配账户   _}6q{}jn:c  
  A (36)articles of association 公司章程细则    A[N {  
  A (37)assets 资产    %Y nmuZ  
  A (38)assets cover 资产保障   jLVl4h&  
  A (39)asset value per share 每股资产价值   f' Mop= .  
  A (40)associated company 联营公司   _e<o7Y@_  
  A (41)attainable standard 可达标准    #ToK$8  
42C<1@>zO  
 A (42)attributable profit 可归属利润   r6.d s^  
  A (43)audit 审计    H`QQG!  
  A (44)audit report 审计报告   :#t*K6dz  
  A (45)auditing standards 审计准则   KOSM]c\H  
  A (46)authorized share capital 额定股本   o>]`ac0b}Y  
  A (47)available hours 可用小时   (P|pRVO  
  A (48)avoidable costs 可避免成本 ;{Ux_JEg  
  B (49)back-to-back loan 易币贷款   t*S." q  
  B (50)backflush accounting 倒退成本计算   M[]A2'fS  
  B (51)bad debts 坏帐   ]$iqa"{  
  B (52)bad debts ratio 坏帐比率   &(pjqV  
  B (53)bank charges 银行手续费   O6s.<` \  
  B (54)bank overdraft 银行透支   o*S"KX $  
  B (55)bank reconciliation 银行存款调节表    $)~   
  B (56)bank statement 银行对账单   /F/;G*n  
  B (57)bankruptcy 破产   %VNlXHO.  
  B (58)basis of apportionment 分摊基础   aAt>QxGQ W  
  B (59)batch 批量   ^"8wUsP  
  B (60)batch costing 分批成本计算   kGYTl,A{  
  B (61)beta factor B(市场)风险因素   )7cb6jC U  
  B (62)bill 账单   #s5N [uK^m  
  B (63)bill of exchange 汇票   r?$ ?;%|C  
  B (64)bill of landing 提单   umEVy *hc  
  B (65)bill of materials 用料预计单   qdD)e$XW,  
  B (66)bill payable 应付票据   L@Nu/(pB=  
  B (67)bill receivable 应收票据   afG{lWE)  
  B (68)bin card 存货记录卡   kAYb !h[`  
  B (69)bonus 红利   es:2M |#O  
  B (70)book-keeping 薄记   ( )T[$.(  
  B (71)Boston classification 波士顿分类   #/S {6c  
  B (72)breakeven chart 保本图   J>vMo@  
  B (73)breakeven point 保本点   *?p|F&J  
  B (74)breaking-down time 复位时间   4Ft1@  
  B (75)budget 预算   ?=Pd  
  B (76)budget center 预算中心   +>f<EPGn  
  B (77)budget cost allowance 预算成本折让   j7QX ,_Q  
  B (78)budget manual 预算手册   vG41Ck1  
  B (79)budget period 预算期间   f:JlZ&  
  B (80)budgetary control 预算控制   /B3R1kNf|  
  B (81)budgeted capacity 预算生产能力   \E1U@6a  
  B (82)burden 制造费用   je,}_:7  
  B (83)business center 经营中心   kma?v B  
  B (84)business entity 营业个体   YPDf Y<?v  
  B (85)business unit 经营单位   .d<W`%[  
 B (86)buy-out management 管理性购买产权   JH,/jR  
  B (87)by-product 副产品 3INI?y}t   
  C (88)called-up share capital 催缴股本   l:B;zi`)oB  
  C (89)capacity 生产能力   &]6) LFm  
  C (90)capacity ratios 生产能力比率   Kb ;dKQ  
  C (91)capital 资本   Dh| w^Q  
  C (92)capital assets pricing model资本资产计价模式   C@\{ehG  
  C (93)capital commitment 承诺资本   nSx8E7 |V  
  C (94)capital employed 已运用的资本   dtStTT  
  C (95)capital expenditure 资本支出   5N$E()m$  
  C (96)capital expenditureauthorization 资本支出核准   1%[_`J;>Z  
  C (97)capital expenditure control 资本支出控制   uYI@ 9U  
  C (98)capital expenditure proposal资本支出申请   s54nF\3V  
  C (99)capital funding planning 资本基金筹集计划   +|cI:|H>  
  C (100)capital gain 资本收益   -Yi,_#3{  
  C (101)capital investment appraisal资本投资评估   zt24qTKL  
  C (102)capital maintenance 资本保全   \ gwXH  
  C (103)capital resource planning 资本资源计划   1Nn@L2b 2  
  C (104)capital surplus 资本盈余   a dfR!&J  
  C (105)capital turnover 资本周转率   @exey  
  C (106)card 记录卡   6rti '  
  C (107)cash 现金   t:~t@4j}  
  C (108)cash account 现金账户   ~`8hwR1&z  
  C (109)cash book 现金账薄   6aO2:|:yP  
  C (110)cash cow 金牛产品   $"JpFT  
  C (111)cash flow 现金流量   q Dd~2"er  
  C (112)cash discounted 现金贴现   5v.DX`"  
  C (113)cash flow budget 现金流量预算   cV K7  
  C (114)cash flow statement 现金流量表   /hWd/H]  
  C (115)cash ledger 现金分类账   < E|s\u  
  C (116)cash limit 现金限额   ]:]H:U]p  
  C (117)CCA 现时成本会计   gApoX0nrv  
  C (118)center 中心   b]Kk2S/  
  C (119)changeover time 变更时间   Z$KLl((  
  C (120)chartered entity 特许经济个体   >B -q@D  
  C (121)cheque 支票   l*aj#%ha  
  C (122)cheque register 支票登记薄   Nt`b;X&  
  C (123)coin analysis 零钱分类   R@ Y=o].2  
  C (124)classification 分类   l U]un&[N  
  C (125)clock card 工时卡   J:dof:q  
  C (126)code 代码   @`"AHt  
  C (127)commitment accounting 承诺确认会计   b8KsR=]4I  
  C (128)common cost 共同成本   OWjJxORB  
  C (129)company limited byguarantee 有限担保责任公司   bKVj[r8D~  
C (130)company limited shares 股份有限公司   K<sC F[  
  C (131)competitive position 竞争能力状况   "@3@/I  
  C (132)concept 概念   4R%*Z ~  
  C (133)conglomerate 跨行业企业   E|EgB33S  
  C (134)consistency concept 一致性概念   w FtN+  
  C (135)consolidated accounts 合并报表   LE^G&<!  
  C (136)consolidation accounting 合并会计   n| O [a6G  
  C (137)consortium 财团   SkNre$>t{  
  C (138)contingency plan 应急计划   kYwb -;  
  C (139)contingent liabilities 或有负债   b4 #R!  
  C (140)continuous operation 连续生产   ^)yTBn,  
  C (141)contra 抵消   A~ (l{g  
  C (142)contract cost 合同成本   ;;s* Ohh  
  C (143)contract costing 合同成本计算   XkmQBV"  
  C (144)contribution 贡献毛益   NtGn88='{  
  C (145)contribution centre 贡献中心   9.O8/0w7LV  
  C (146)contribution chart 贡献图   {04"LAE  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {U!St@  
  C (148)contribution to salesration 贡献毛益对销售比率   h Iv@i\`  
  C (149)control 控制   XEM'}+d  
  C (150)control account 控制帐户   #_  C  
  C (151)control limits 控制限度   7Du1RuxP  
  C (152)controllability concept 可控制概念   ~:Uw g+]j  
  C (153)controllable cost 可控制成本   Pi2|  
  C (154)conversion cost 加工成本   K!AAGj`  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   1 M3% fW  
  C (156)corporate appraisal 公司评估   hv$yV%.`  
  C (157)corporate planning 公司计划   >XW*T5aUA  
  C (158)corporate social reporting 公司社会报告   #<7O08 :  
  C (159)corporation 股份公司   #!J(4tXny  
  C (160)cost 成本   N6QVt f.  
  C (161)cost account 成本帐户   u~zs* qp  
  C (162)cost accounting 成本会计   yI{5m^s{  
  C (163)cost accounting manual 成本手册   G28O%jD?  
  C (164)cost accounts calendar 成本报表的日历时间   'WyTI^K9  
  C (165)cost adjustment 成本调整   `Kl`VP=c  
  C (166)cost allocation 成本分配   9~IQw#<  
  C (167)cost apportionment 成本分摊   uZKP"Oy  
  C (168)cost attribution 成本归属   $WQq? 1.9  
  C (169)cost audit 成本审计   !hxIlVd{  
  C (170)cost behaviour 成本性态   he3SR @\T  
  C (171)cost benefit analysis 成本效益分析   >n5:1.g  
  C (172)cost center 成本中心   ni&*E~a  
  C (173)cost driver 成本动因
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