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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 !b%,'fy)  
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  1.audit   审计 y<r44a_!  
  2.attestation   鉴证 v_-ls"l  
  3.credibility   可信赖程度 yv ${M u  
  4.audit of financial statements 财务报表审计 \r]('x3S  
  5.agreed-upon procedures 执行商定程序 yQS04Bl]  
  6.high levels of assurance 高水平保证 , ;'SVe%  
  7.compilation 编制 GUCM4jVT^  
  8.reliability 可靠性 uAb 03Q  
  9.relevance 相关性 ry,}F@P&  
  10.professional skepticism 职业谨慎 4 ? {*(  
  11.objectivity 客观性 tG 7+7Z =  
  12. professional competence 专业胜任能力 t/Z!O z6ZE  
  13.Senior/CPA-in-charge 项目经理 pSrsp r  
  14.audit engagement letter 业务约定书 &9h  
  15.recurring audit 连续审计 /$OIlu  
  16.the client 委托人 6 ZHv,e`?  
  17.change CPA 更换注册会计 NhtEW0xCr  
  18.the existing CPA 现任注册会计师 ` Y\QUj  
  19.the successor CPA 后任注册会计师 j@g!R!7)  
  20.the preceding CPA前任注册会计师 S%V%!803!  
  21.issue the audit report 出具审计报告 Qrz*Lvle h  
  22.expert 专家 (q k5f`O  
  23.the board of directors 董事会 Lnx2xoNk  
  24.knowledge of the entity‘ s business 了解被审计单位情况 3qcpf:  
  25.assess material misstatement risks评估重大错报风险 9R:(^8P8  
  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 aZ/yCS7  
  27.a general knowledge of —— 初步了解―――的情况 8AX3C s_G  
  28.a more knowledge of—— 进一步了解的情况 MVuP |&:n  
  29.the prior year‘s working papers 以前年度工作底稿 tAt;bYjb\  
  30.minutes of meeting 会议纪要 O &\<FT5  
  31.business risks 经营风险 ;Yu>82o.:  
  32.appropriateness 适当性 h~.V[o7=  
  33.accounting estimate 会计估计 J<-Fua^  
  34.management representations 管理层声明 iXnx1w   
  35.going concern assumption 持续经营假设 z{V8@q/  
  36.audit plan 审计计划 o(nHB g  
  37.significant audit areas 重点审计领域 V"U~Q=`K  
  38.error 错误 j5A\y^Kv  
  39.fraud舞弊 (T2<!&0 @  
  40.modified or additional procedures 修改或追加审计程序 xx}'l:}2 ]  
  41.misappropriation of assets 侵占资产 `~K Ak  
  42.transactions without substance 虚假交易 _6 /Qp`s  
  43.unusual pressures 异常压力 -sD:+Te  
  44.the suspected noncompliance 涉嫌存在违法行为 ~s0P FS7  
  45.materialiy 重要性 SOYDp;j  
  46.exceed the materiality level 超过重要性水平 mlmnkgl ]  
  47.approach the materiality level 接近重要性水平 0Sz/c+ 6  
  48.an acceptably low level 可接受水平 tp d|y|  
  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 kz|[*%10  
  50.misstatements or omissions 错报或漏报 Z_!9iA:X  
  51.aggregate 总计 p?KCVvx$  
  52.subsequent events 期后事项 *ig5Q(b*N  
  53.adjust the financial statements 调整财务报表 ~CJYQFt  
  54.perform additional audit procedures 实施追加的审计程序 `ITDTZ J  
  55.audit risk 审计风险 %0Vc\M@"G  
  56.detection risk 检查风险 6vZt43"m?\  
  57.inappropriate audit opinion 不适当的审计意见 @nW'(x(  
  58.material misstatement 重大的错报 rcpvH}N:  
  59.tolerable misstatement 可容忍错报  aeQ{_SK  
  60.the acceptable level of detection risk 可接受的检查风险 ],!p p3U  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Ubpg92  
  62.simall business 小规模企业 Dj/Q1KY$m  
  63.accounting system 会计系统 )/i4YLO  
  64.test of control 控制测试 CVi<~7Am\  
  65.walk-through test 穿行测试 kv[OW"8t  
  66.communication 沟通 *E$H;wKs8  
  67.flow chart 流程图 !/[AQ{**T!  
  68.reperformance of internal control 重新执行 6pS Rum  
  69.audit evidence 审计证据 7?*~oVZW  
  70.substantive procedures 实质性程序 ,\Z8*Jr3Q  
  71.assertions 认定 KF*B  
  72.esistence 存在 >l6XZQ >  
  73.occurrence 发生 s-y'<(ll  
  74.completeness 完整性 7Ljs4>%l9j  
  75.rights and obligations 权利和义务 )vxVg*.Ee  
  76.valuation and allocation 计价和分摊  ; \Y-  
  77.cutoff 截止 Ynv 9v\n|  
  78.accuracy 准确性 N7%=K9  
  79.classification 分类 A/ r;;S)%2  
  80.inspection 检查 5Xla_@WLW  
  81.supervision of counting 监盘 CA'hvXb.  
  82.observation 观察 Ebmqq#SHjX  
  83.confirmation 函证 #{.pQi})  
  84.computation 计算 O7E;W| ]  
  85.analytical procedures 分析程序 q|m#IVc  
  86.vouch 核对 xy2eJJq  
  87.trace 追查 Yk x&6M@t  
  88.audit sampling 审计抽样 mOgx&ns;j  
  89.error 误差 `=WzG"  
  90.expected error 预期误差 c|8KT  
  91.population 总体 %@)U/G6s}  
  92.sampling risk 抽样风险 p=je"{  
  93.non- sampling risk 非抽样风险 Qq6%53  
  94.sampling unit 抽样单位 0`zm>fh}  
  95.statistical sampling 统计抽样 OqUE4. vIP  
  96.tolerable error 可容忍误差 -uS7~Ww.a  
  97.the risk of under reliance 信赖不足风险 +/1P^U /  
  98.the risk of over reliance 信赖过度风险 X*D5y8<  
  99.the risk of incorrect rejection 误拒风险 ,5%aP%  
  100. the risk of incorrect acceptance 误受风险 4p0IBfVG  
  101.working trial balance 试算平衡表 V~tu<"%  
  102.index and cross-referencing 索引和交叉索引 n$A(6]z5O  
  103.cash receipt 现金收入 4?* `:  
  104.cash disbursement 现金支出 "y3dwSS  
  105.bank statement 银行对账单 ?3e!A9x  
  106.bank reconciliation 银行存款余额调节表 R;N>#_9HU  
  107.balance sheet date 资产负债表日 7zi^{]  
  108.net realizable value 可变现净值 C[HE4xF6  
  109.storeroom 仓库 6-Vl#Lyb  
  110.sale invoice 销售发票 qugPs(uQ  
  111.price list 价目表 ]ys4  
  112.positive confirmation request 积极式询证函 ?.|wfBI  
  113.negative confirmation request 消极式询证函 U{.+*e18  
  114.purchase requisition 请购单 9 ^=t@  
  115.receiving report 验收报告 ahz@HX  
  116.gross margin 毛利 mDe+ M {/  
  117.manufacturing overhead 制造费用 &)/H?S;yN  
  118.material requisition 领料单 \^^hG5f  
  119.inventory-taking 存货盘点 bE%mgaOh  
  120.bond certificate 债券 I NFz X  
  121.stock certificate 股票 UOOR0$4  
  122.audit report 审计报告 (&a3v  
  123.entity 被审计单位 ! S$oaCxM  
  124.addressee of the audit report 审计报告的收件人 6='_+{   
  125.unqualified opinion 无保留意见 )Pa nJHtU  
  126.qualified opinion 保留意见 XJV3oj   
  127.disclaimer of opinion 无法表示意见 /( z0I.yE  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   5O4&BxQ~}  
  A (2)absorbed overhead 已吸收制造费用 FK/ro91L  
  A (3)absorption costing 吸收成本计算 b{ ubp  
  A (4)account 账户,报表   dk, I?c &  
  A (5)accounting postulate 会计假设   QL|:(QM  
  A (6)accounting series release 会计公告文件   GurE7J^=  
  A (7)accounting valuation 会计计价   U3dR[*  
  A (8)account sale 承销清单 fQ?n(  
  A (9)accountability concept 经营责任概念   \?Oly171  
  A (10)accountancy 会计职业   Dk. 9&9mz  
  A (11)accountant 会计师   _|Kv~\G!  
  A (12)accounting 会计   Z-;uz x  
  A (13)agency cost 代理成本   9_CA5?y$:  
  A (14)accounting bases 会计基础    *<h  
  A (15)accounting manual 会计手册   E.Gh@i  
  A (16)accounting period 会计期间   ]!S)O|_D[  
  A (17)accounting policies 会计方针   FZ'>LZ  
  A (18)accounting rate of return 会计报酬率   }Rf :DmPE  
  A (19)accounting reference date 会计参照日   D;#Yn M3  
  A (20)accounting reference period 会计参照期间   n3@g{4~  
  A (21)accrual concept 应计概念   - EX3' [*'  
  A (22)accrual expenses 应计费用   WRU@i;l  
  A (23)acid test ration 速动比率(酸性测试比率)   xF:poi  
  A (24)acquisition 购置   vN6]6nUOiT  
  A (25)acquisition accounting 收购会计   qjRiTIp9q  
  A (26)activity based accounting 作业基础成本计算   H:nu>pz t  
  A (27)adjusting events 调整事项   @|*Z0bn'  
  A (28)administrative expenses 行政管理费   a[{QlD^D  
  A (29)advice note 发货通知   1Qc(<gM  
  A (30)amortization 摊销   ne%OTr 4dD  
  A (31)analytical review 分析性检查   ch2e#Jf8  
  A (32)annual equivalent cost 年度等量成本法   7{/:,  
  A (33)annual report and accounts 年度报告和报表   z$im4'\c  
  A (34)appraisal cost 检验成本   4Hd@U&E  
  A (35)appropriation account 盈余分配账户   \gW\Sa ^  
  A (36)articles of association 公司章程细则   Q`wA"mw6k  
  A (37)assets 资产   eG)/&zQ8  
  A (38)assets cover 资产保障   .f!eRV.&  
  A (39)asset value per share 每股资产价值   t>=y7n&q  
  A (40)associated company 联营公司   HjY-b*B  
  A (41)attainable standard 可达标准   Q)|LiCR,  
)PZ}^Fa  
 A (42)attributable profit 可归属利润   W3-Rs&se  
  A (43)audit 审计   06 W=(fY  
  A (44)audit report 审计报告   eVK<%r=  
  A (45)auditing standards 审计准则   7!840 :a?+  
  A (46)authorized share capital 额定股本   D+U/]sW  
  A (47)available hours 可用小时   `?|]:7'<  
  A (48)avoidable costs 可避免成本 UDi3dH=  
  B (49)back-to-back loan 易币贷款   fkUH]CdaB  
  B (50)backflush accounting 倒退成本计算   ~v,KI["o  
  B (51)bad debts 坏帐   :?XHZ  
  B (52)bad debts ratio 坏帐比率   V6!73 iY  
  B (53)bank charges 银行手续费   0FR%<u  
  B (54)bank overdraft 银行透支   e~~k}2 ~  
  B (55)bank reconciliation 银行存款调节表   hO@v\@;r  
  B (56)bank statement 银行对账单   E@}j}/%'O  
  B (57)bankruptcy 破产    DlkKQ  
  B (58)basis of apportionment 分摊基础   ~ M>z O#U6  
  B (59)batch 批量   i3WmD@  
  B (60)batch costing 分批成本计算   6V?&hq&t  
  B (61)beta factor B(市场)风险因素    !'t 2  
  B (62)bill 账单   |+=:x]#vV  
  B (63)bill of exchange 汇票   e/#&5ISk  
  B (64)bill of landing 提单   5J#g JFA  
  B (65)bill of materials 用料预计单   {%k;V ~  
  B (66)bill payable 应付票据   &,kB7r"  
  B (67)bill receivable 应收票据   xla^A}{  
  B (68)bin card 存货记录卡   !?M_%fNE  
  B (69)bonus 红利   O]LuL&=s y  
  B (70)book-keeping 薄记   3\ .)y49,1  
  B (71)Boston classification 波士顿分类   1? hd  
  B (72)breakeven chart 保本图   ={0{X9t?'j  
  B (73)breakeven point 保本点   ?4?jG3p  
  B (74)breaking-down time 复位时间    /lok3J:  
  B (75)budget 预算   $I]x &cF  
  B (76)budget center 预算中心   v#2qwd3x  
  B (77)budget cost allowance 预算成本折让   9wJmX<Rm  
  B (78)budget manual 预算手册   =F-^RnO%\  
  B (79)budget period 预算期间   !Jp.3,\?~  
  B (80)budgetary control 预算控制   cMk%]qfVo8  
  B (81)budgeted capacity 预算生产能力   Llc|j&yHQ  
  B (82)burden 制造费用   CN>};>WlG  
  B (83)business center 经营中心   Sqt"G6<  
  B (84)business entity 营业个体   f?^xh  
  B (85)business unit 经营单位   )H, <i{80c  
 B (86)buy-out management 管理性购买产权   k GeME   
  B (87)by-product 副产品 *B}R4Y|g  
  C (88)called-up share capital 催缴股本   qNVw+U;2P  
  C (89)capacity 生产能力   WbzL!zLd!  
  C (90)capacity ratios 生产能力比率   ,#;ahwU~s  
  C (91)capital 资本   g]Ny?61  
  C (92)capital assets pricing model资本资产计价模式   hQx e0Pdt  
  C (93)capital commitment 承诺资本   gUtbCqDS  
  C (94)capital employed 已运用的资本   > V}NG  
  C (95)capital expenditure 资本支出   k<hO9;#qpL  
  C (96)capital expenditureauthorization 资本支出核准   _[tBLGXD  
  C (97)capital expenditure control 资本支出控制   ?0&>?- ?  
  C (98)capital expenditure proposal资本支出申请   qr;" K?NX  
  C (99)capital funding planning 资本基金筹集计划   *,*5sV  
  C (100)capital gain 资本收益   xEWa<P#.u  
  C (101)capital investment appraisal资本投资评估   L%s""nP  
  C (102)capital maintenance 资本保全   "G)?  E|  
  C (103)capital resource planning 资本资源计划   sb5kexGxkc  
  C (104)capital surplus 资本盈余   sgsMlZ 3/  
  C (105)capital turnover 资本周转率   ]F-6K eBc  
  C (106)card 记录卡   xT>V ;aa\  
  C (107)cash 现金   bFXCaD!{G  
  C (108)cash account 现金账户   Di=6.gm[<  
  C (109)cash book 现金账薄   TrA Uu`?#  
  C (110)cash cow 金牛产品   y>1 8)8  
  C (111)cash flow 现金流量   }`]^LFU5  
  C (112)cash discounted 现金贴现   ? D'-{/<4  
  C (113)cash flow budget 现金流量预算   0zNS;wvv&  
  C (114)cash flow statement 现金流量表   M<7*\1  
  C (115)cash ledger 现金分类账   j zp%.4/j  
  C (116)cash limit 现金限额   LEa:{s<:  
  C (117)CCA 现时成本会计   m&8_i`%<  
  C (118)center 中心    >S/>2e:  
  C (119)changeover time 变更时间   _{);n$`  
  C (120)chartered entity 特许经济个体   Z28@yD +  
  C (121)cheque 支票   Ob+c*@KiW  
  C (122)cheque register 支票登记薄   x B[# a*  
  C (123)coin analysis 零钱分类   #2=30   
  C (124)classification 分类   h {btT  
  C (125)clock card 工时卡   K)Ka"H  
  C (126)code 代码   mL+ps x+  
  C (127)commitment accounting 承诺确认会计   3Mt6iZW  
  C (128)common cost 共同成本   @#">~P|Hp  
  C (129)company limited byguarantee 有限担保责任公司   =T6\kz9)`  
C (130)company limited shares 股份有限公司   h|Qh/jCX  
  C (131)competitive position 竞争能力状况   >8- `  
  C (132)concept 概念   pqX=l%{4ES  
  C (133)conglomerate 跨行业企业   b5C #xxIO  
  C (134)consistency concept 一致性概念   0\A[a4crj  
  C (135)consolidated accounts 合并报表   hNfL /^w  
  C (136)consolidation accounting 合并会计   Hu.d^@V  
  C (137)consortium 财团   Ok\UIi~  
  C (138)contingency plan 应急计划   ?y kIi/  
  C (139)contingent liabilities 或有负债   L;<]wKs  
  C (140)continuous operation 连续生产   cl5:|)  
  C (141)contra 抵消   5j %jhby?  
  C (142)contract cost 合同成本   0KEl+  
  C (143)contract costing 合同成本计算   Jr zU-g  
  C (144)contribution 贡献毛益   " 8v  
  C (145)contribution centre 贡献中心   wvY$ s ;  
  C (146)contribution chart 贡献图   3f x!\  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +(T,d]o]  
  C (148)contribution to salesration 贡献毛益对销售比率   [;+YO)  
  C (149)control 控制   wu3ZSLY  
  C (150)control account 控制帐户   &nn":  
  C (151)control limits 控制限度   n"vI>_|G  
  C (152)controllability concept 可控制概念   aQuENsB  
  C (153)controllable cost 可控制成本   EO^0sF<  
  C (154)conversion cost 加工成本   *{Vyt5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Q}]u n]]Zt  
  C (156)corporate appraisal 公司评估   F u)7J4Z  
  C (157)corporate planning 公司计划   iuRXeiG8  
  C (158)corporate social reporting 公司社会报告   &kGSxYDk%  
  C (159)corporation 股份公司   R8_qZ;t:z  
  C (160)cost 成本   qm_\#r  
  C (161)cost account 成本帐户   ?/D#ql7  
  C (162)cost accounting 成本会计   2*N# %ZUX  
  C (163)cost accounting manual 成本手册   $onliW|  
  C (164)cost accounts calendar 成本报表的日历时间   <KCgtO  
  C (165)cost adjustment 成本调整   z;)% i f6  
  C (166)cost allocation 成本分配   &x}JC/u]fd  
  C (167)cost apportionment 成本分摊   08Gr  
  C (168)cost attribution 成本归属   0td;Ag  
  C (169)cost audit 成本审计   u Wtp2]A  
  C (170)cost behaviour 成本性态   a&JAF?k  
  C (171)cost benefit analysis 成本效益分析   *niQ*A  
  C (172)cost center 成本中心   l}{O  
  C (173)cost driver 成本动因
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