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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 rV.}PtcFY  
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  1.audit   审计 W@>% {eE  
  2.attestation   鉴证 >[f?vrz  
  3.credibility   可信赖程度 4>YR {  
  4.audit of financial statements 财务报表审计 cs48*+m  
  5.agreed-upon procedures 执行商定程序 " > ypIR<  
  6.high levels of assurance 高水平保证 !6 #X>S14  
  7.compilation 编制 yH YsZ,GE  
  8.reliability 可靠性 `K"L /I9  
  9.relevance 相关性 _IMW {  
  10.professional skepticism 职业谨慎 e v}S+!|U  
  11.objectivity 客观性 'B$ yo]  
  12. professional competence 专业胜任能力 SZ7:u895E  
  13.Senior/CPA-in-charge 项目经理 H. P_]3f  
  14.audit engagement letter 业务约定书 a9e>iU  
  15.recurring audit 连续审计 N CXRevE  
  16.the client 委托人 wKh4|Ka  
  17.change CPA 更换注册会计 i%iL[id:w  
  18.the existing CPA 现任注册会计师 !"AvY y9  
  19.the successor CPA 后任注册会计师 QP==?g 3  
  20.the preceding CPA前任注册会计师 s3N'02G  
  21.issue the audit report 出具审计报告 Gf6p'(\zun  
  22.expert 专家 W_293["lS  
  23.the board of directors 董事会 Bg=wKwc8  
  24.knowledge of the entity‘ s business 了解被审计单位情况 t3WiomNCc  
  25.assess material misstatement risks评估重大错报风险  ,i NXK  
  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 +bxYG D  
  27.a general knowledge of —— 初步了解―――的情况 299H$$WS,Z  
  28.a more knowledge of—— 进一步了解的情况 Xfc-UP|}  
  29.the prior year‘s working papers 以前年度工作底稿 `?H]h"{7Q  
  30.minutes of meeting 会议纪要 +.8 \p5  
  31.business risks 经营风险 te`$%NRl  
  32.appropriateness 适当性 W ~<^L\Lu  
  33.accounting estimate 会计估计 $GV7 o{"&  
  34.management representations 管理层声明 'ycJMYP8  
  35.going concern assumption 持续经营假设 b)#hSjWO#  
  36.audit plan 审计计划 sfH_5 #w  
  37.significant audit areas 重点审计领域 DPY}?dC  
  38.error 错误 @)+ AaC#-  
  39.fraud舞弊 -/B+T>[nTb  
  40.modified or additional procedures 修改或追加审计程序 Jumgb  
  41.misappropriation of assets 侵占资产 >~rTqtKd  
  42.transactions without substance 虚假交易 0|qAxR-  
  43.unusual pressures 异常压力 J-:.FKf\5l  
  44.the suspected noncompliance 涉嫌存在违法行为 .8g) av+  
  45.materialiy 重要性 _%Bi: HG0  
  46.exceed the materiality level 超过重要性水平 2>9C-VL2  
  47.approach the materiality level 接近重要性水平 ~hH REI&  
  48.an acceptably low level 可接受水平 KM0ru  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层  'c&Ed  
  50.misstatements or omissions 错报或漏报 \&:nFb%=  
  51.aggregate 总计 g9pZ\$J&  
  52.subsequent events 期后事项 yf)%%&  
  53.adjust the financial statements 调整财务报表 yF:1( 4  
  54.perform additional audit procedures 实施追加的审计程序 yu {d! {6  
  55.audit risk 审计风险 S>+|OCl";  
  56.detection risk 检查风险 OKZV{Gja  
  57.inappropriate audit opinion 不适当的审计意见 234p9A@  
  58.material misstatement 重大的错报 ~D+bh~  
  59.tolerable misstatement 可容忍错报 dbLZc$vPj  
  60.the acceptable level of detection risk 可接受的检查风险 r r %V.r;2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &AMl:@p9  
  62.simall business 小规模企业 mUC)gA/  
  63.accounting system 会计系统 z kP_6T09  
  64.test of control 控制测试 eIF5ZPSZi  
  65.walk-through test 穿行测试 EP&,MYI%E  
  66.communication 沟通 KkyVSoD\  
  67.flow chart 流程图 + J{IRyBc  
  68.reperformance of internal control 重新执行 +480 l}  
  69.audit evidence 审计证据 m@j?za9s  
  70.substantive procedures 实质性程序 V-P#1Kkh  
  71.assertions 认定 2DrM3ZU8  
  72.esistence 存在 \w>y`\6mX  
  73.occurrence 发生 g/_5unI}u  
  74.completeness 完整性 P[-E@0h)-t  
  75.rights and obligations 权利和义务 +/7?HG f  
  76.valuation and allocation 计价和分摊 /N+dQe  
  77.cutoff 截止 P5V}#;v  
  78.accuracy 准确性 \7eUw,~Q>  
  79.classification 分类 /<k/7TF`  
  80.inspection 检查 N% B>M7-=  
  81.supervision of counting 监盘 ODN /G%l  
  82.observation 观察 s) t@ol  
  83.confirmation 函证 p>N(Typ0b  
  84.computation 计算 .LZ?S"z$ w  
  85.analytical procedures 分析程序 +E+p"7  
  86.vouch 核对 C& f= ywi0  
  87.trace 追查 }K>d+6qk5  
  88.audit sampling 审计抽样 X`/k)N>l  
  89.error 误差 0auYG><=  
  90.expected error 预期误差 >uB?rGcM  
  91.population 总体 ~/U 1xk%  
  92.sampling risk 抽样风险 P;no?  
  93.non- sampling risk 非抽样风险 :kV#y  
  94.sampling unit 抽样单位 xa*hi87L*  
  95.statistical sampling 统计抽样 gg/-k;@ Rf  
  96.tolerable error 可容忍误差 ]0OR_'?,  
  97.the risk of under reliance 信赖不足风险 :4w ?#  
  98.the risk of over reliance 信赖过度风险 U>SShpmZA  
  99.the risk of incorrect rejection 误拒风险 @4C% +-  
  100. the risk of incorrect acceptance 误受风险 E=Bf1/c\  
  101.working trial balance 试算平衡表 *a^(vo   
  102.index and cross-referencing 索引和交叉索引 e{H=dIa+  
  103.cash receipt 现金收入 kH1~k,|\&K  
  104.cash disbursement 现金支出 (L:>\m&NO  
  105.bank statement 银行对账单 hE/cd1iJ$  
  106.bank reconciliation 银行存款余额调节表 VGN5<?PrN  
  107.balance sheet date 资产负债表日 ]5cT cX;Z#  
  108.net realizable value 可变现净值 H41?/U,{  
  109.storeroom 仓库 ;;t yoh~t  
  110.sale invoice 销售发票 4"ZP 'I;  
  111.price list 价目表 LOYk9m  
  112.positive confirmation request 积极式询证函 BOX2O.Pm  
  113.negative confirmation request 消极式询证函 |-ALklXr  
  114.purchase requisition 请购单 %2{ye  
  115.receiving report 验收报告 Y|qTyE%  
  116.gross margin 毛利 RP|`HkP-2  
  117.manufacturing overhead 制造费用 MN>b7O \.?  
  118.material requisition 领料单 =svN#q5s  
  119.inventory-taking 存货盘点 ~8+ Zs   
  120.bond certificate 债券 e`s ~.ZF  
  121.stock certificate 股票 8Fh)eha9f  
  122.audit report 审计报告 >'$Mp<  
  123.entity 被审计单位 q i;1L Kc  
  124.addressee of the audit report 审计报告的收件人 (WJRi:NP?  
  125.unqualified opinion 无保留意见 'Is kWgc  
  126.qualified opinion 保留意见 pki%vRY  
  127.disclaimer of opinion 无法表示意见 c6]U E@A  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   2,F .$X  
  A (2)absorbed overhead 已吸收制造费用  F(n$  
  A (3)absorption costing 吸收成本计算 , `Z1m o>n  
  A (4)account 账户,报表    3?yg\  
  A (5)accounting postulate 会计假设   Zx@a/jLO[n  
  A (6)accounting series release 会计公告文件   0+ '&`Q!u  
  A (7)accounting valuation 会计计价   !qg`/y9  
  A (8)account sale 承销清单 vr l-$ii  
  A (9)accountability concept 经营责任概念   sP~<*U.7  
  A (10)accountancy 会计职业   ?V=ZIGj  
  A (11)accountant 会计师   JbbzV>  
  A (12)accounting 会计   |df Pki{  
  A (13)agency cost 代理成本   xo&_bMO  
  A (14)accounting bases 会计基础   <lPG=Xt  
  A (15)accounting manual 会计手册   _VN?#J)o  
  A (16)accounting period 会计期间   gf@:R'$:+  
  A (17)accounting policies 会计方针   &z3o7rif$  
  A (18)accounting rate of return 会计报酬率   J@'wf8Ub  
  A (19)accounting reference date 会计参照日   ITBE|b  
  A (20)accounting reference period 会计参照期间    (ZizuHC  
  A (21)accrual concept 应计概念   Vb_4f"  
  A (22)accrual expenses 应计费用   P@B]  
  A (23)acid test ration 速动比率(酸性测试比率)   kzLsoZ!I  
  A (24)acquisition 购置   ND;#7/$>  
  A (25)acquisition accounting 收购会计   ~mxO7cy5Cg  
  A (26)activity based accounting 作业基础成本计算   Lq^)R  
  A (27)adjusting events 调整事项   cq]6XK-W  
  A (28)administrative expenses 行政管理费   L2z[   
  A (29)advice note 发货通知   n\53wh@+  
  A (30)amortization 摊销   teF9Q+*~  
  A (31)analytical review 分析性检查   KpGhQdR#  
  A (32)annual equivalent cost 年度等量成本法   niyV8 v  
  A (33)annual report and accounts 年度报告和报表   CTa57R  
  A (34)appraisal cost 检验成本   u6agoK|^9  
  A (35)appropriation account 盈余分配账户   Otuf] B^s  
  A (36)articles of association 公司章程细则   (A#^l=su  
  A (37)assets 资产   oPM96 (  
  A (38)assets cover 资产保障   CdQ!GS<'y  
  A (39)asset value per share 每股资产价值   R 9\*#c  
  A (40)associated company 联营公司   /x$nje,.  
  A (41)attainable standard 可达标准   Q2gq }c~  
/4Gt{yg Sr  
 A (42)attributable profit 可归属利润   25?6gu*Z  
  A (43)audit 审计   &QgR*,5eo  
  A (44)audit report 审计报告   i/4>2y9/F4  
  A (45)auditing standards 审计准则   &8lZNv8;(p  
  A (46)authorized share capital 额定股本   l_p2Riv  
  A (47)available hours 可用小时   |{ip T SH  
  A (48)avoidable costs 可避免成本 y N-9[P8C  
  B (49)back-to-back loan 易币贷款   0l6.<-f{  
  B (50)backflush accounting 倒退成本计算   l f, 5w  
  B (51)bad debts 坏帐   K"MX!  
  B (52)bad debts ratio 坏帐比率   *2l7f`K  
  B (53)bank charges 银行手续费   4pvMd  
  B (54)bank overdraft 银行透支   ;Y, y4{H3  
  B (55)bank reconciliation 银行存款调节表   *EH~_F  
  B (56)bank statement 银行对账单   fJg+Ryo  
  B (57)bankruptcy 破产   z03K=aZ  
  B (58)basis of apportionment 分摊基础   ;V!D :5U  
  B (59)batch 批量   MQ2}EY*A  
  B (60)batch costing 分批成本计算   2^7`mES  
  B (61)beta factor B(市场)风险因素   HRA |q  
  B (62)bill 账单   F^:3?JA _  
  B (63)bill of exchange 汇票   B@ EC5Ap*  
  B (64)bill of landing 提单   Bzf^ivT3L  
  B (65)bill of materials 用料预计单   [ /r(__.  
  B (66)bill payable 应付票据   uY To 9A  
  B (67)bill receivable 应收票据   R|(a@sL  
  B (68)bin card 存货记录卡   \FaP|28h  
  B (69)bonus 红利   ih3n<gXF  
  B (70)book-keeping 薄记   Di{de`  
  B (71)Boston classification 波士顿分类   UN#S;x*  
  B (72)breakeven chart 保本图   nw<uyaU-t  
  B (73)breakeven point 保本点   m&3xJuKih  
  B (74)breaking-down time 复位时间   "{t$nVJ  
  B (75)budget 预算   YmG("z  
  B (76)budget center 预算中心   "AqB$^S9t  
  B (77)budget cost allowance 预算成本折让   DEgXQ[  
  B (78)budget manual 预算手册   h(DTa  
  B (79)budget period 预算期间   y~V(aih}D  
  B (80)budgetary control 预算控制   h";L  
  B (81)budgeted capacity 预算生产能力   u3 D)M%e  
  B (82)burden 制造费用   !4!~L k=  
  B (83)business center 经营中心   6y<EgYzdE  
  B (84)business entity 营业个体   HzJz+ x:  
  B (85)business unit 经营单位   L~3Pm%{@A  
 B (86)buy-out management 管理性购买产权    p#tI;"\y  
  B (87)by-product 副产品 i6Gu@( 8Q  
  C (88)called-up share capital 催缴股本   /$m;y[[  
  C (89)capacity 生产能力   EqiY\/S  
  C (90)capacity ratios 生产能力比率   8P`"M#fI  
  C (91)capital 资本   a+QpM*n7Lq  
  C (92)capital assets pricing model资本资产计价模式   I/N *gy?*  
  C (93)capital commitment 承诺资本   X Ww804ir  
  C (94)capital employed 已运用的资本   Hn:Crl y#  
  C (95)capital expenditure 资本支出   j8gdlIx  
  C (96)capital expenditureauthorization 资本支出核准   vDvFL<`vmD  
  C (97)capital expenditure control 资本支出控制   ?JUe uNs9  
  C (98)capital expenditure proposal资本支出申请   mE[y SrV  
  C (99)capital funding planning 资本基金筹集计划   2g<Xtt7+o  
  C (100)capital gain 资本收益   EQ_aa@M7  
  C (101)capital investment appraisal资本投资评估   2<3K3uz  
  C (102)capital maintenance 资本保全   xSu >  
  C (103)capital resource planning 资本资源计划   F'Z,]b'st3  
  C (104)capital surplus 资本盈余   d;>QhoiL  
  C (105)capital turnover 资本周转率   mkpMfPt  
  C (106)card 记录卡   -\MG}5?!  
  C (107)cash 现金   I1J-)R+  
  C (108)cash account 现金账户   GvAb`c=  
  C (109)cash book 现金账薄   Vvo 7C!$z  
  C (110)cash cow 金牛产品   Dv6}bx(  
  C (111)cash flow 现金流量   +C)~bb*  
  C (112)cash discounted 现金贴现   rl.}%Ny  
  C (113)cash flow budget 现金流量预算   VEH>]-0K  
  C (114)cash flow statement 现金流量表   A}!J$V:w]  
  C (115)cash ledger 现金分类账   vQ.R{!",>  
  C (116)cash limit 现金限额   y7<|_:00  
  C (117)CCA 现时成本会计   Wn6Sn{8W{  
  C (118)center 中心   Gm`8q}<I  
  C (119)changeover time 变更时间   l-3~K-k<@  
  C (120)chartered entity 特许经济个体   xD7]C|8o  
  C (121)cheque 支票   + T+#q@  
  C (122)cheque register 支票登记薄    :11 A  
  C (123)coin analysis 零钱分类   zm#  ?W  
  C (124)classification 分类   qgB_=Q#E  
  C (125)clock card 工时卡   L},_.$I?  
  C (126)code 代码   3' 'me  
  C (127)commitment accounting 承诺确认会计   <ZW-QN4  
  C (128)common cost 共同成本   s#MPX3itK  
  C (129)company limited byguarantee 有限担保责任公司   *^r}"in  
C (130)company limited shares 股份有限公司   }B^tL$k  
  C (131)competitive position 竞争能力状况   |BYRe1l6l  
  C (132)concept 概念   iRBfx  
  C (133)conglomerate 跨行业企业   ` %}RNC  
  C (134)consistency concept 一致性概念   3U}%2ARo_  
  C (135)consolidated accounts 合并报表   ; @X<lCk  
  C (136)consolidation accounting 合并会计   {h4E8.E  
  C (137)consortium 财团   fsXy"#mOkD  
  C (138)contingency plan 应急计划   ';"VDLb3  
  C (139)contingent liabilities 或有负债   H*6W q  
  C (140)continuous operation 连续生产   T>>c2$ x  
  C (141)contra 抵消   j1Ezf=N6`  
  C (142)contract cost 合同成本   w(F%^o\  
  C (143)contract costing 合同成本计算   1mJ Hued=6  
  C (144)contribution 贡献毛益   s[N@0  
  C (145)contribution centre 贡献中心   <naz+QK'  
  C (146)contribution chart 贡献图   yQrD9*t&g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   (% 9$!v{3  
  C (148)contribution to salesration 贡献毛益对销售比率   1*7@BP5  
  C (149)control 控制   )}v l\7=  
  C (150)control account 控制帐户   /Kbl%u  
  C (151)control limits 控制限度   !m$jk2<  
  C (152)controllability concept 可控制概念   `u\n0=go  
  C (153)controllable cost 可控制成本   :KO2| v\  
  C (154)conversion cost 加工成本   f mGc^d|=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   6B -16  
  C (156)corporate appraisal 公司评估   `h;[TtIX4  
  C (157)corporate planning 公司计划   S>{~nOYt-`  
  C (158)corporate social reporting 公司社会报告   q(}bfIf  
  C (159)corporation 股份公司   `mqMLo *  
  C (160)cost 成本   =H~j,K  
  C (161)cost account 成本帐户   7z-[f'EIUI  
  C (162)cost accounting 成本会计   ,?3G;-  
  C (163)cost accounting manual 成本手册   E"0>yl)  
  C (164)cost accounts calendar 成本报表的日历时间   QW"! (`K  
  C (165)cost adjustment 成本调整   WhDJ7{D  
  C (166)cost allocation 成本分配   I:.s_8mH}  
  C (167)cost apportionment 成本分摊   EK'!}OGCG  
  C (168)cost attribution 成本归属   Ss`LLq0LO  
  C (169)cost audit 成本审计   <Gsu Z  
  C (170)cost behaviour 成本性态   PW4q~rc=:  
  C (171)cost benefit analysis 成本效益分析   ;rS{:  
  C (172)cost center 成本中心   SAz   
  C (173)cost driver 成本动因
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