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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 <ctn_"p Z  
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  1.audit   审计 ryq95<lF  
  2.attestation   鉴证 x1kb]0s<-  
  3.credibility   可信赖程度 oA&V,r  
  4.audit of financial statements 财务报表审计 ]S~Z8T-[  
  5.agreed-upon procedures 执行商定程序 `MtPua\_  
  6.high levels of assurance 高水平保证 +)fl9>Mb  
  7.compilation 编制 $Q|t^(  
  8.reliability 可靠性 dZ7+Iw;m  
  9.relevance 相关性 |mfQmFF  
  10.professional skepticism 职业谨慎 [EJ[Gg0m  
  11.objectivity 客观性 j9za)G-J  
  12. professional competence 专业胜任能力 ##!) }i  
  13.Senior/CPA-in-charge 项目经理 [a*m9F\ ,  
  14.audit engagement letter 业务约定书 B&`hvR  
  15.recurring audit 连续审计 #U NTD4   
  16.the client 委托人 '%`W y@  
  17.change CPA 更换注册会计 ( {H5k''  
  18.the existing CPA 现任注册会计师 rQbL86+  
  19.the successor CPA 后任注册会计师 %jY /jp=R  
  20.the preceding CPA前任注册会计师 u9FXZK7  
  21.issue the audit report 出具审计报告  wNW9xmS  
  22.expert 专家 q@p-)+D;  
  23.the board of directors 董事会 "S43:VH  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +?~'K&@  
  25.assess material misstatement risks评估重大错报风险 sSi1;9^o  
  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 \z<B=RT\  
  27.a general knowledge of —— 初步了解―――的情况 oO|zRK1;/  
  28.a more knowledge of—— 进一步了解的情况 78\:{i->ta  
  29.the prior year‘s working papers 以前年度工作底稿 {@9y%lmrh  
  30.minutes of meeting 会议纪要 x(z[S$6Y\  
  31.business risks 经营风险 9psX"*s  
  32.appropriateness 适当性 S"UFT-N  
  33.accounting estimate 会计估计 EW{z?/  
  34.management representations 管理层声明 1@kPl[`p'  
  35.going concern assumption 持续经营假设 dm&F1NkT  
  36.audit plan 审计计划 qDO4&NO  
  37.significant audit areas 重点审计领域 9 I> 3p4]  
  38.error 错误 O edL?4  
  39.fraud舞弊 tZ[Y~],F  
  40.modified or additional procedures 修改或追加审计程序 h@T}WZv  
  41.misappropriation of assets 侵占资产 n~l )7_G  
  42.transactions without substance 虚假交易 $L.0$-je4  
  43.unusual pressures 异常压力 0}c *u) ,  
  44.the suspected noncompliance 涉嫌存在违法行为 n< [np;\  
  45.materialiy 重要性 d(w $! $"h  
  46.exceed the materiality level 超过重要性水平 R v6{ '\:  
  47.approach the materiality level 接近重要性水平 d^IOB |6Q  
  48.an acceptably low level 可接受水平 k=O2s'F`  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 9/RbfV[)  
  50.misstatements or omissions 错报或漏报 I-i)D  
  51.aggregate 总计 'N],d&fu^^  
  52.subsequent events 期后事项 z_eP  
  53.adjust the financial statements 调整财务报表 uRKCvsisX  
  54.perform additional audit procedures 实施追加的审计程序 vfJ}t#%UH  
  55.audit risk 审计风险 2"NRnCx *  
  56.detection risk 检查风险 jN V2o  
  57.inappropriate audit opinion 不适当的审计意见 s@f4f__(]  
  58.material misstatement 重大的错报 _tL*sA>[~)  
  59.tolerable misstatement 可容忍错报 (j+C&*u  
  60.the acceptable level of detection risk 可接受的检查风险 ]6< /{b  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !J[3U   
  62.simall business 小规模企业 |^Z1 D TAw  
  63.accounting system 会计系统  FZnkQ  
  64.test of control 控制测试 _Q/D%7[pa  
  65.walk-through test 穿行测试 dZRz'd  
  66.communication 沟通 ,-t3gc1~X  
  67.flow chart 流程图 'Ol}nmJ'n  
  68.reperformance of internal control 重新执行 Tn/T :7C  
  69.audit evidence 审计证据 ` &|Rs  
  70.substantive procedures 实质性程序 X4&{/;$  
  71.assertions 认定 O 1coay  
  72.esistence 存在 :N%cIxrqP  
  73.occurrence 发生 Nc[>CgX"@  
  74.completeness 完整性  ^DVr>u  
  75.rights and obligations 权利和义务 GdR>S('  
  76.valuation and allocation 计价和分摊 ,v$gQU2  
  77.cutoff 截止 \*!?\Ko`W  
  78.accuracy 准确性 SMk{159q&  
  79.classification 分类 J& +s  
  80.inspection 检查 t qbS!r  
  81.supervision of counting 监盘 C+,;hj  
  82.observation 观察 _$0<]O$  
  83.confirmation 函证 }?#<)|_5  
  84.computation 计算 ._=Pa)T  
  85.analytical procedures 分析程序 t</rvAH E  
  86.vouch 核对 UMo=bs  
  87.trace 追查 k _hiGg  
  88.audit sampling 审计抽样 on(F8%]zE  
  89.error 误差 vyERt^z  
  90.expected error 预期误差 OAR1u}  
  91.population 总体 vAq`*]W+  
  92.sampling risk 抽样风险 !~m)_Q5?~  
  93.non- sampling risk 非抽样风险 ?y'KX]/  
  94.sampling unit 抽样单位 u=jF\W9  
  95.statistical sampling 统计抽样 7s,IT8ii  
  96.tolerable error 可容忍误差 C!B2 .:ja  
  97.the risk of under reliance 信赖不足风险 P`5@$1CJ  
  98.the risk of over reliance 信赖过度风险 I_'S|L  
  99.the risk of incorrect rejection 误拒风险 5P -IZ8~$  
  100. the risk of incorrect acceptance 误受风险 ~kYUp5f  
  101.working trial balance 试算平衡表 zVZZdG~8  
  102.index and cross-referencing 索引和交叉索引 7h<Q{X<A  
  103.cash receipt 现金收入 ,`G8U/  
  104.cash disbursement 现金支出 9cWl/7;zXO  
  105.bank statement 银行对账单 )}=`Gx5+  
  106.bank reconciliation 银行存款余额调节表 NUEy0pLw  
  107.balance sheet date 资产负债表日 f3|ttUX  
  108.net realizable value 可变现净值 q0.+F4  
  109.storeroom 仓库 X(?.*m@+TB  
  110.sale invoice 销售发票 WHqp7NPl  
  111.price list 价目表 &'N{v@Oi)  
  112.positive confirmation request 积极式询证函 6/wAvPB$  
  113.negative confirmation request 消极式询证函 .Frc:Y{  
  114.purchase requisition 请购单 r{$ip"f  
  115.receiving report 验收报告 fr;>`u[;  
  116.gross margin 毛利 /0d_{Y+9  
  117.manufacturing overhead 制造费用 MJV)| 2C  
  118.material requisition 领料单 Y;p _ff  
  119.inventory-taking 存货盘点 8uM>UpX  
  120.bond certificate 债券 c#$B;?  
  121.stock certificate 股票 92WvD  
  122.audit report 审计报告 IBcCbNs!  
  123.entity 被审计单位 d47b&.v8e  
  124.addressee of the audit report 审计报告的收件人 h$ DFp  
  125.unqualified opinion 无保留意见 {^Vkxf]  
  126.qualified opinion 保留意见 rF2`4j&!  
  127.disclaimer of opinion 无法表示意见 cTHSPr?<  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4cRF3$a md  
  A (2)absorbed overhead 已吸收制造费用 ~urIA /  
  A (3)absorption costing 吸收成本计算 LpGplD lB  
  A (4)account 账户,报表   4v33{sp  
  A (5)accounting postulate 会计假设   Ha1E /b]K  
  A (6)accounting series release 会计公告文件   A9Q!V01_  
  A (7)accounting valuation 会计计价   mFjX  
  A (8)account sale 承销清单 ;RflzY|D  
  A (9)accountability concept 经营责任概念    Mhm3u  
  A (10)accountancy 会计职业   ' ;hU&D;s  
  A (11)accountant 会计师   $/Gvz)M  
  A (12)accounting 会计   2BXpk^d5y  
  A (13)agency cost 代理成本   -/ ; y*mP  
  A (14)accounting bases 会计基础   w0)V3  
  A (15)accounting manual 会计手册   Ds9pXgU( Z  
  A (16)accounting period 会计期间   %2f``48#  
  A (17)accounting policies 会计方针   oN)l/"%C7/  
  A (18)accounting rate of return 会计报酬率   81eDN6 M\  
  A (19)accounting reference date 会计参照日    7cr@;%#  
  A (20)accounting reference period 会计参照期间   KiT>W~  
  A (21)accrual concept 应计概念   ;gY W!rM  
  A (22)accrual expenses 应计费用   53J!iNnXT6  
  A (23)acid test ration 速动比率(酸性测试比率)   AV Gu*  
  A (24)acquisition 购置   \{t#V ~  
  A (25)acquisition accounting 收购会计   %I9{)'+@x  
  A (26)activity based accounting 作业基础成本计算   MIo<sJuv  
  A (27)adjusting events 调整事项   jGl8y!aM  
  A (28)administrative expenses 行政管理费   _7'9omq@  
  A (29)advice note 发货通知   n.ZLR=P4  
  A (30)amortization 摊销   4*}[h9J}\  
  A (31)analytical review 分析性检查   9W:oo:dK F  
  A (32)annual equivalent cost 年度等量成本法   D*6v.`]X  
  A (33)annual report and accounts 年度报告和报表   VLC<j u!  
  A (34)appraisal cost 检验成本   S_/9eI~X  
  A (35)appropriation account 盈余分配账户   HYyO/U9z|I  
  A (36)articles of association 公司章程细则   onRxe\?D(  
  A (37)assets 资产   'A;G[(SYy  
  A (38)assets cover 资产保障   "~(qp_AI  
  A (39)asset value per share 每股资产价值   z}.y ? #  
  A (40)associated company 联营公司   Py$Q]s?\1  
  A (41)attainable standard 可达标准   GwQW I ]  
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 A (42)attributable profit 可归属利润   $}_N379&  
  A (43)audit 审计   ye:pGa w  
  A (44)audit report 审计报告   7cW9@xPe  
  A (45)auditing standards 审计准则   Ig}G"GR  
  A (46)authorized share capital 额定股本   a yn6k=F  
  A (47)available hours 可用小时   C93BK)$}  
  A (48)avoidable costs 可避免成本 P?p>'avP  
  B (49)back-to-back loan 易币贷款   |t+M/C0y/  
  B (50)backflush accounting 倒退成本计算   3sIW4Cs7)U  
  B (51)bad debts 坏帐   [bk2RaX:i  
  B (52)bad debts ratio 坏帐比率   bO 2>ced  
  B (53)bank charges 银行手续费   fftFNHP  
  B (54)bank overdraft 银行透支   S-} MS"  
  B (55)bank reconciliation 银行存款调节表   3I&=1o  
  B (56)bank statement 银行对账单   T]Z|Wq`bot  
  B (57)bankruptcy 破产   xI}o8GKQq  
  B (58)basis of apportionment 分摊基础   o(w!x!["  
  B (59)batch 批量   D9,609w  
  B (60)batch costing 分批成本计算   $3<,"&;Ecs  
  B (61)beta factor B(市场)风险因素   ("Z;)s4q  
  B (62)bill 账单   74Xk^  8  
  B (63)bill of exchange 汇票   v,y nz'>)  
  B (64)bill of landing 提单   x;)bp7  
  B (65)bill of materials 用料预计单   ;Pf |\q  
  B (66)bill payable 应付票据   Yv k Qh{  
  B (67)bill receivable 应收票据   ;iR(  Ir  
  B (68)bin card 存货记录卡   =F'p#N0_2  
  B (69)bonus 红利   PLU8:H@X  
  B (70)book-keeping 薄记   Ls{z5*<FM  
  B (71)Boston classification 波士顿分类   1+6:K._C(m  
  B (72)breakeven chart 保本图   QA>(}u\+  
  B (73)breakeven point 保本点   (XA=d 4  
  B (74)breaking-down time 复位时间   yTzP{I  
  B (75)budget 预算   e8g"QDc  
  B (76)budget center 预算中心   ZycV?ob8}  
  B (77)budget cost allowance 预算成本折让   Z?X0:WK  
  B (78)budget manual 预算手册   $2B _a  
  B (79)budget period 预算期间   cKuU#&FaV  
  B (80)budgetary control 预算控制   VeiJ1=hc  
  B (81)budgeted capacity 预算生产能力   #[0:5$-[  
  B (82)burden 制造费用   Ck;O59A"&-  
  B (83)business center 经营中心   ie|I*;#  
  B (84)business entity 营业个体   _nu,ks+  
  B (85)business unit 经营单位   )*#Pp )Q  
 B (86)buy-out management 管理性购买产权   maAZI-H{  
  B (87)by-product 副产品 ]@X5'r"  
  C (88)called-up share capital 催缴股本   sqTBlP  
  C (89)capacity 生产能力   Vcn04j#Q  
  C (90)capacity ratios 生产能力比率   D`p&`]k3v  
  C (91)capital 资本   ^?PU:eS  
  C (92)capital assets pricing model资本资产计价模式   QK _1!t3  
  C (93)capital commitment 承诺资本   f ?8cO#GU  
  C (94)capital employed 已运用的资本   HDQhXw!!hc  
  C (95)capital expenditure 资本支出   =OfU#i"c  
  C (96)capital expenditureauthorization 资本支出核准   RrrW0<Ed  
  C (97)capital expenditure control 资本支出控制   t`NZ_w /  
  C (98)capital expenditure proposal资本支出申请   _svEPH U  
  C (99)capital funding planning 资本基金筹集计划   (Mi]vK.4  
  C (100)capital gain 资本收益   x g=}MoX  
  C (101)capital investment appraisal资本投资评估   A{\#.nC/z  
  C (102)capital maintenance 资本保全   @(>XSTh9  
  C (103)capital resource planning 资本资源计划   1Vq]4_09g1  
  C (104)capital surplus 资本盈余   F*V<L   
  C (105)capital turnover 资本周转率   )"k>}&'  
  C (106)card 记录卡   I)#=#eI* :  
  C (107)cash 现金   ?#8',:  
  C (108)cash account 现金账户   5`qt82Qm  
  C (109)cash book 现金账薄   #o Rm-yDr  
  C (110)cash cow 金牛产品   H.-jBFt}  
  C (111)cash flow 现金流量   H QHFD0hv  
  C (112)cash discounted 现金贴现   n\d`Fk  
  C (113)cash flow budget 现金流量预算   *Q2;bmIc  
  C (114)cash flow statement 现金流量表   tHNvb\MR$  
  C (115)cash ledger 现金分类账   [A$5~/Q{U1  
  C (116)cash limit 现金限额   h(}$-'g  
  C (117)CCA 现时成本会计   Eu/~4:XN  
  C (118)center 中心   V3;4,^=6Dd  
  C (119)changeover time 变更时间   `$og]Dn;  
  C (120)chartered entity 特许经济个体   $=dp)  
  C (121)cheque 支票   []HMUL]"  
  C (122)cheque register 支票登记薄   yXU-@~  
  C (123)coin analysis 零钱分类   NGYliP,.6  
  C (124)classification 分类   csn/h$`-@  
  C (125)clock card 工时卡   q6A!xQs<  
  C (126)code 代码   R=M"g|U6  
  C (127)commitment accounting 承诺确认会计   B$~oZ'4v  
  C (128)common cost 共同成本   o `?0D)/O  
  C (129)company limited byguarantee 有限担保责任公司   RjS;Ck@;  
C (130)company limited shares 股份有限公司   o(xRq;i  
  C (131)competitive position 竞争能力状况   %bI(   
  C (132)concept 概念   .qVz rS  
  C (133)conglomerate 跨行业企业   ;t!n%SnK9!  
  C (134)consistency concept 一致性概念   (]7*Kq  
  C (135)consolidated accounts 合并报表   [6x-c;H_4  
  C (136)consolidation accounting 合并会计   KTn,}7vZ  
  C (137)consortium 财团   =`2nv0%2  
  C (138)contingency plan 应急计划   eUQ.,mP  
  C (139)contingent liabilities 或有负债   O v3W;jD  
  C (140)continuous operation 连续生产   (]wi^dE  
  C (141)contra 抵消   4)D#kP  
  C (142)contract cost 合同成本   B{|g+c%  
  C (143)contract costing 合同成本计算   | \Nj  
  C (144)contribution 贡献毛益   "8K >Yu17  
  C (145)contribution centre 贡献中心   }Ictnb  
  C (146)contribution chart 贡献图   j]7|5mC78  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Ta#vD_QP  
  C (148)contribution to salesration 贡献毛益对销售比率   Z J(/cD  
  C (149)control 控制   "bZV<;y6  
  C (150)control account 控制帐户   \RN,i]c-g/  
  C (151)control limits 控制限度   Hj ]$  
  C (152)controllability concept 可控制概念   a]:tn:q  
  C (153)controllable cost 可控制成本   YArNJ5z=  
  C (154)conversion cost 加工成本   w+Ve T@  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   t}-[^|)7  
  C (156)corporate appraisal 公司评估   @C)O[&Sk  
  C (157)corporate planning 公司计划   7L)1mB.  
  C (158)corporate social reporting 公司社会报告   f@l6]z{.L  
  C (159)corporation 股份公司   :0o $qz2  
  C (160)cost 成本   9fD4xkRS  
  C (161)cost account 成本帐户   4X7y}F.J  
  C (162)cost accounting 成本会计   R`=3lY;  
  C (163)cost accounting manual 成本手册   Mr '}IX5  
  C (164)cost accounts calendar 成本报表的日历时间   k5G(7Ug=g~  
  C (165)cost adjustment 成本调整   `}o4&$  
  C (166)cost allocation 成本分配   `NA[zH,w3  
  C (167)cost apportionment 成本分摊   pTq,"}J!+  
  C (168)cost attribution 成本归属   \V@SCA'  
  C (169)cost audit 成本审计   }_XW?^/8  
  C (170)cost behaviour 成本性态   ];Whvdnv  
  C (171)cost benefit analysis 成本效益分析   }C>Q  
  C (172)cost center 成本中心   m1_?xU  
  C (173)cost driver 成本动因
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