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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  6Bcr.`  
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  1.audit   审计 /'_<~A  
  2.attestation   鉴证 I\c7V~^hnG  
  3.credibility   可信赖程度 2*#i/SE_  
  4.audit of financial statements 财务报表审计 U@n5:d=  
  5.agreed-upon procedures 执行商定程序 $Z w +"AA  
  6.high levels of assurance 高水平保证 BtKor6ba  
  7.compilation 编制 /cUu]#h  
  8.reliability 可靠性 BYhiP/^  
  9.relevance 相关性 JhTr{8{  
  10.professional skepticism 职业谨慎 ;~d$O M  
  11.objectivity 客观性 @H~oOf  
  12. professional competence 专业胜任能力 %, iAn gF'  
  13.Senior/CPA-in-charge 项目经理 y&O?`"Uv/M  
  14.audit engagement letter 业务约定书 zks7wt]A  
  15.recurring audit 连续审计 P?n4B \!  
  16.the client 委托人 B)L0hi  
  17.change CPA 更换注册会计 J-uQF|   
  18.the existing CPA 现任注册会计师 S&XlMu  
  19.the successor CPA 后任注册会计师 UF }[%Sa  
  20.the preceding CPA前任注册会计师 Qy[S~D_  
  21.issue the audit report 出具审计报告 ;bg]H >$U7  
  22.expert 专家 3T ,[  
  23.the board of directors 董事会 KfZb=v;-l  
  24.knowledge of the entity‘ s business 了解被审计单位情况 R4 JfH  
  25.assess material misstatement risks评估重大错报风险 2cIKph  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 h*!oHS~/l  
  27.a general knowledge of —— 初步了解―――的情况 q+p}U}L= k  
  28.a more knowledge of—— 进一步了解的情况 S^p^) fAmF  
  29.the prior year‘s working papers 以前年度工作底稿 CnZEBAU  
  30.minutes of meeting 会议纪要 FkuD Gg~a  
  31.business risks 经营风险 -OU{99$aS  
  32.appropriateness 适当性 q+* \'H>  
  33.accounting estimate 会计估计 p[].4_B;  
  34.management representations 管理层声明 qz3 Z'  
  35.going concern assumption 持续经营假设 TecMQ0 KD  
  36.audit plan 审计计划 >$- YNZA   
  37.significant audit areas 重点审计领域 AJ & j|/  
  38.error 错误 ~x<?Pj  
  39.fraud舞弊 4pQf*l8e  
  40.modified or additional procedures 修改或追加审计程序 5p:BHw;%;  
  41.misappropriation of assets 侵占资产 ^ +@OiL>&i  
  42.transactions without substance 虚假交易 1y wdcg  
  43.unusual pressures 异常压力 p=E#!cn3  
  44.the suspected noncompliance 涉嫌存在违法行为 8Q)|8xpYS  
  45.materialiy 重要性 Cj`~ntMN  
  46.exceed the materiality level 超过重要性水平 G `!A#As  
  47.approach the materiality level 接近重要性水平 {I $iD  
  48.an acceptably low level 可接受水平 -LUZ7,!/>o  
  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 8Yf*vp>T/x  
  50.misstatements or omissions 错报或漏报 jn(!6\n"  
  51.aggregate 总计 `sso Wn4  
  52.subsequent events 期后事项 Z}>F V~4  
  53.adjust the financial statements 调整财务报表 Y_jc*S  
  54.perform additional audit procedures 实施追加的审计程序 b)e;Q5Z(.  
  55.audit risk 审计风险 GQhy4ji'z  
  56.detection risk 检查风险 T`Up%5Dk  
  57.inappropriate audit opinion 不适当的审计意见 srAWet   
  58.material misstatement 重大的错报 S1Od&v[R  
  59.tolerable misstatement 可容忍错报 FJCORa@?_  
  60.the acceptable level of detection risk 可接受的检查风险 3c,4 wyn  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (Sgsy^|N  
  62.simall business 小规模企业 %g@\SR.  
  63.accounting system 会计系统 "JLE  
  64.test of control 控制测试 ~|O;Sdo=  
  65.walk-through test 穿行测试 !uIY,  
  66.communication 沟通 6k>5+-&_  
  67.flow chart 流程图 $':5uU1}  
  68.reperformance of internal control 重新执行 ~]d9 J  
  69.audit evidence 审计证据 T lkhI  
  70.substantive procedures 实质性程序 Kb{&a  
  71.assertions 认定 jn ztCNaX  
  72.esistence 存在 3F!)7  
  73.occurrence 发生 O< /b]<[  
  74.completeness 完整性 $MwBt  
  75.rights and obligations 权利和义务 g}R Cjl4  
  76.valuation and allocation 计价和分摊 T$R#d&t  
  77.cutoff 截止 myN2G?>;  
  78.accuracy 准确性 ]a&riPh"  
  79.classification 分类 v^s?=9  
  80.inspection 检查 ]u$tKC  
  81.supervision of counting 监盘 eZ[Qhrc  
  82.observation 观察 w6X:39d  
  83.confirmation 函证 Y,}h{*9Kd  
  84.computation 计算 LA lX |b  
  85.analytical procedures 分析程序 Et (H6O 8  
  86.vouch 核对 E#8|h(  
  87.trace 追查 G/# <d-}_  
  88.audit sampling 审计抽样 WoGnJ0N q  
  89.error 误差 =>3,]hnep  
  90.expected error 预期误差 F {L#  
  91.population 总体 YLA(hg|  
  92.sampling risk 抽样风险 LiQH!yHW  
  93.non- sampling risk 非抽样风险 Vjt7X"_/  
  94.sampling unit 抽样单位 K39I j_3  
  95.statistical sampling 统计抽样 Z]TQ+9t  
  96.tolerable error 可容忍误差 |;)_-=L0P  
  97.the risk of under reliance 信赖不足风险 /<$|tp\Rc  
  98.the risk of over reliance 信赖过度风险 cQThpgha  
  99.the risk of incorrect rejection 误拒风险 u?MhK# Mr  
  100. the risk of incorrect acceptance 误受风险 CALD7qMK  
  101.working trial balance 试算平衡表 /|UbYe,  
  102.index and cross-referencing 索引和交叉索引 ',WJ'g  
  103.cash receipt 现金收入 {Ke IYjE  
  104.cash disbursement 现金支出 dz/fSA  
  105.bank statement 银行对账单 M!!vr8}  
  106.bank reconciliation 银行存款余额调节表 !A% vR \  
  107.balance sheet date 资产负债表日 I{U|'a  
  108.net realizable value 可变现净值 CPcUB4a%#  
  109.storeroom 仓库 ;R2A>f~  
  110.sale invoice 销售发票 .-& =\}^2l  
  111.price list 价目表 PHI c7*_  
  112.positive confirmation request 积极式询证函 4]0:zS*O  
  113.negative confirmation request 消极式询证函 L&:A59)1k  
  114.purchase requisition 请购单 Viw,YkC  
  115.receiving report 验收报告 8?kB+}@6X  
  116.gross margin 毛利 !.O[@A\.-  
  117.manufacturing overhead 制造费用 1EQ:@1  
  118.material requisition 领料单 P{`fav  
  119.inventory-taking 存货盘点 %++: K  
  120.bond certificate 债券 hslT49m>  
  121.stock certificate 股票 v< 2,OcH  
  122.audit report 审计报告 ,Fkq/h  
  123.entity 被审计单位 <[}zw !z  
  124.addressee of the audit report 审计报告的收件人 ,98 F  
  125.unqualified opinion 无保留意见 $t"QLsk 0  
  126.qualified opinion 保留意见 #Y-_kQV*  
  127.disclaimer of opinion 无法表示意见 Zj ` ;IYFG  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ip{ b*@K  
  A (2)absorbed overhead 已吸收制造费用 <im}R9eJ1  
  A (3)absorption costing 吸收成本计算 '" &*7)+g*  
  A (4)account 账户,报表   'w72i/  
  A (5)accounting postulate 会计假设   :]Om4Q\-#  
  A (6)accounting series release 会计公告文件   rOEBL|P0  
  A (7)accounting valuation 会计计价   (]I=';\  
  A (8)account sale 承销清单 R N@)nc_  
  A (9)accountability concept 经营责任概念   Xg_l4!T_l  
  A (10)accountancy 会计职业   *,O3@,+>H  
  A (11)accountant 会计师   <GQ=PrT|/  
  A (12)accounting 会计   qyKR]%yzi  
  A (13)agency cost 代理成本   |HY{Q 1%  
  A (14)accounting bases 会计基础   4s_5>r4  
  A (15)accounting manual 会计手册   0~W XA=XG  
  A (16)accounting period 会计期间    Q$`uZ  
  A (17)accounting policies 会计方针   #sjGju"#_  
  A (18)accounting rate of return 会计报酬率   G}NqVbZ9]  
  A (19)accounting reference date 会计参照日   &c&TQkx  
  A (20)accounting reference period 会计参照期间   2MYez>D  
  A (21)accrual concept 应计概念   y ,`0f|  
  A (22)accrual expenses 应计费用   Y*#TfWv:  
  A (23)acid test ration 速动比率(酸性测试比率)   8 E l hcs  
  A (24)acquisition 购置   ?^7X2 u$nm  
  A (25)acquisition accounting 收购会计   5i'?oXL  
  A (26)activity based accounting 作业基础成本计算   B]gyj  
  A (27)adjusting events 调整事项   J n2QvUAZ&  
  A (28)administrative expenses 行政管理费   0Db=/sJ>  
  A (29)advice note 发货通知   w EI? 9  
  A (30)amortization 摊销   FdEUZ[IT`{  
  A (31)analytical review 分析性检查   O6b+eS  
  A (32)annual equivalent cost 年度等量成本法   Y@MxKKuj  
  A (33)annual report and accounts 年度报告和报表   c0&! S-4M  
  A (34)appraisal cost 检验成本   LXrk5>9  
  A (35)appropriation account 盈余分配账户   8$iHd  
  A (36)articles of association 公司章程细则   OR|Jc+LT  
  A (37)assets 资产   $*_79F2zN  
  A (38)assets cover 资产保障   j!k$SDA-  
  A (39)asset value per share 每股资产价值   /6y{ ?0S  
  A (40)associated company 联营公司   0xCe6{86  
  A (41)attainable standard 可达标准   {]m/15/$C  
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 A (42)attributable profit 可归属利润   >nvK{6xR:  
  A (43)audit 审计   y[S9b (:+  
  A (44)audit report 审计报告   3X',L*f  
  A (45)auditing standards 审计准则   Jx`7W1%T  
  A (46)authorized share capital 额定股本   MMD=4;X  
  A (47)available hours 可用小时   [Ran/D\.  
  A (48)avoidable costs 可避免成本 r[7*1'. p  
  B (49)back-to-back loan 易币贷款   THK^u+~LM  
  B (50)backflush accounting 倒退成本计算   -w)v38iX!  
  B (51)bad debts 坏帐   SXJjagAoML  
  B (52)bad debts ratio 坏帐比率   |_+l D|'  
  B (53)bank charges 银行手续费   [fvjvN`  
  B (54)bank overdraft 银行透支   #RSUChe7w  
  B (55)bank reconciliation 银行存款调节表   seP h%Sa_  
  B (56)bank statement 银行对账单   ; }ThBb3  
  B (57)bankruptcy 破产   -3b_}by  
  B (58)basis of apportionment 分摊基础    OmfHr lA  
  B (59)batch 批量   m,]9\0GUd  
  B (60)batch costing 分批成本计算   dShGIH?  
  B (61)beta factor B(市场)风险因素   psz0q |  
  B (62)bill 账单   lU$0e09  
  B (63)bill of exchange 汇票   h>!9N dzG  
  B (64)bill of landing 提单   {/aHZ<I&^h  
  B (65)bill of materials 用料预计单   N Mx:Jh-YN  
  B (66)bill payable 应付票据   eC6wrpZO  
  B (67)bill receivable 应收票据   `@0AGSzUv  
  B (68)bin card 存货记录卡   2<w vO 9  
  B (69)bonus 红利   @*=5a (#  
  B (70)book-keeping 薄记   4HGS  
  B (71)Boston classification 波士顿分类   QX=x^(M$m  
  B (72)breakeven chart 保本图   @*UV|$~(Q  
  B (73)breakeven point 保本点   S>j.i  
  B (74)breaking-down time 复位时间   n)35-?R/M  
  B (75)budget 预算   gMPp'^g]_  
  B (76)budget center 预算中心   #Oq.}x?i  
  B (77)budget cost allowance 预算成本折让   qFq$a9w|@  
  B (78)budget manual 预算手册   HRu;*3+%>F  
  B (79)budget period 预算期间   S9%,{y  
  B (80)budgetary control 预算控制   IAe/)  
  B (81)budgeted capacity 预算生产能力   G!%8DX5  
  B (82)burden 制造费用   O;}K7rSc  
  B (83)business center 经营中心   HGd.meQ  
  B (84)business entity 营业个体   cJTwgm?  
  B (85)business unit 经营单位   dq'f >S z}  
 B (86)buy-out management 管理性购买产权   1_Av_X  
  B (87)by-product 副产品 iY&I?o!Ch  
  C (88)called-up share capital 催缴股本   fWi/mK3c  
  C (89)capacity 生产能力   SN\c 2^#  
  C (90)capacity ratios 生产能力比率   Q#K10*-O6  
  C (91)capital 资本   ###>0(n  
  C (92)capital assets pricing model资本资产计价模式   vEGI  
  C (93)capital commitment 承诺资本   }owl7G3  
  C (94)capital employed 已运用的资本   k{UeY[,jb  
  C (95)capital expenditure 资本支出   x#R6Ez7  
  C (96)capital expenditureauthorization 资本支出核准   _./s[{ek  
  C (97)capital expenditure control 资本支出控制   L<Z,@q `  
  C (98)capital expenditure proposal资本支出申请   * >8EMq\^  
  C (99)capital funding planning 资本基金筹集计划   3 5L0 CM  
  C (100)capital gain 资本收益   H3ovF  
  C (101)capital investment appraisal资本投资评估   _)~VKA]""  
  C (102)capital maintenance 资本保全   x)eoz2E1  
  C (103)capital resource planning 资本资源计划   ,j.bdlI#  
  C (104)capital surplus 资本盈余   &%t&[Se _~  
  C (105)capital turnover 资本周转率   o[+t}hC[  
  C (106)card 记录卡   mF jM6pmo  
  C (107)cash 现金   0\@oqw]6hv  
  C (108)cash account 现金账户   ~#}T|  
  C (109)cash book 现金账薄   g0B %3v  
  C (110)cash cow 金牛产品   *vvm8ik  
  C (111)cash flow 现金流量   ~<s^HP2U{  
  C (112)cash discounted 现金贴现   =]/<Kd}A.  
  C (113)cash flow budget 现金流量预算   ={N1j<%fh  
  C (114)cash flow statement 现金流量表   g]`YI5  
  C (115)cash ledger 现金分类账   v'S5F@ln  
  C (116)cash limit 现金限额    jIH^  
  C (117)CCA 现时成本会计   Y~UAE.  
  C (118)center 中心   Dh?I   
  C (119)changeover time 变更时间   K4YD}[  
  C (120)chartered entity 特许经济个体   n 9`]}bnX  
  C (121)cheque 支票   D3P/: 4  
  C (122)cheque register 支票登记薄   5/7(>ivn  
  C (123)coin analysis 零钱分类   ;z N1Qb  
  C (124)classification 分类   Q[K)Yd  
  C (125)clock card 工时卡   H6|eUU[&  
  C (126)code 代码   x-%RRm<V  
  C (127)commitment accounting 承诺确认会计   VY+P c/b  
  C (128)common cost 共同成本   RtpV08s\  
  C (129)company limited byguarantee 有限担保责任公司   w-LENdw  
C (130)company limited shares 股份有限公司   Ot:}Ncq^\O  
  C (131)competitive position 竞争能力状况   SPt/$uYJ  
  C (132)concept 概念    P Je_qP  
  C (133)conglomerate 跨行业企业   CS(2bj^6 D  
  C (134)consistency concept 一致性概念   hh*('n>[  
  C (135)consolidated accounts 合并报表   *h3iAcM8  
  C (136)consolidation accounting 合并会计   ,-8 -Y>[  
  C (137)consortium 财团   }*xjO/Ey  
  C (138)contingency plan 应急计划   ~T-uk  
  C (139)contingent liabilities 或有负债   A>2_I)  
  C (140)continuous operation 连续生产   N~l*//Ep  
  C (141)contra 抵消   IOdxMzF`m  
  C (142)contract cost 合同成本   }f?[m&<  
  C (143)contract costing 合同成本计算   ka8Y+Gs  
  C (144)contribution 贡献毛益   7}6CUo  
  C (145)contribution centre 贡献中心   ZILJXX4  
  C (146)contribution chart 贡献图   } e+`Kx y  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   dIYf}7P  
  C (148)contribution to salesration 贡献毛益对销售比率   ci$ J?a  
  C (149)control 控制   c1jR j=\  
  C (150)control account 控制帐户   qq)}GK8K&  
  C (151)control limits 控制限度   BI%XF 9{  
  C (152)controllability concept 可控制概念   vB{i w}Hi!  
  C (153)controllable cost 可控制成本   ~?HK,`0h>  
  C (154)conversion cost 加工成本   PM#3N2?|E  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   kROIVO1|`  
  C (156)corporate appraisal 公司评估   Rb& 9!z  
  C (157)corporate planning 公司计划   m|{^T/kIbQ  
  C (158)corporate social reporting 公司社会报告   2b^Fz0 w4  
  C (159)corporation 股份公司   0F/[GZ<k  
  C (160)cost 成本   `?3f76}h  
  C (161)cost account 成本帐户   >V27#L2:J  
  C (162)cost accounting 成本会计   /W BmR R  
  C (163)cost accounting manual 成本手册   U$& '>%#  
  C (164)cost accounts calendar 成本报表的日历时间   e(|Z<6  
  C (165)cost adjustment 成本调整   =&$z Nc4h  
  C (166)cost allocation 成本分配   4_ U"M@  
  C (167)cost apportionment 成本分摊   :W1?t*z:[  
  C (168)cost attribution 成本归属   4Yi kC  
  C (169)cost audit 成本审计   PgT8 1u  
  C (170)cost behaviour 成本性态   WGUw`sc\  
  C (171)cost benefit analysis 成本效益分析   p$'S\W|  
  C (172)cost center 成本中心   rVoV@,P  
  C (173)cost driver 成本动因
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