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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 t zV"|s= o  
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  1.audit   审计 X^@d@xU4v  
  2.attestation   鉴证 m\~[^H~g  
  3.credibility   可信赖程度 >U) ,^H(  
  4.audit of financial statements 财务报表审计 a%-Yl%#  
  5.agreed-upon procedures 执行商定程序 xt`znNN  
  6.high levels of assurance 高水平保证 %/>_o{"hw  
  7.compilation 编制  m+vwp\0  
  8.reliability 可靠性 *Pq`~W_M7  
  9.relevance 相关性 MD1,KH+O  
  10.professional skepticism 职业谨慎 Q!|71{5U  
  11.objectivity 客观性 e`_3= kI  
  12. professional competence 专业胜任能力 O&X-)g=  
  13.Senior/CPA-in-charge 项目经理 $[]=6.s  
  14.audit engagement letter 业务约定书 Xt~/8)&  
  15.recurring audit 连续审计 ||_F /AD  
  16.the client 委托人 X0=R @_KY  
  17.change CPA 更换注册会计 pF8'S{y  
  18.the existing CPA 现任注册会计师 $iF7hyZ  
  19.the successor CPA 后任注册会计师 6zNN 8  
  20.the preceding CPA前任注册会计师 8zY)0  
  21.issue the audit report 出具审计报告  |%M%j'9  
  22.expert 专家 U O[p   
  23.the board of directors 董事会 1-JWqV(#?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 oiR` \uY  
  25.assess material misstatement risks评估重大错报风险 pcEB-boI9  
  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 +B&FZ4'  
  27.a general knowledge of —— 初步了解―――的情况 } M9'N%PU  
  28.a more knowledge of—— 进一步了解的情况 I~mw\K{.3M  
  29.the prior year‘s working papers 以前年度工作底稿 4H " *.l  
  30.minutes of meeting 会议纪要 k5PzY!N  
  31.business risks 经营风险 5 WAs EP  
  32.appropriateness 适当性 f|apk,o_  
  33.accounting estimate 会计估计 L ~;_R*Th  
  34.management representations 管理层声明 VSSiuo'5w  
  35.going concern assumption 持续经营假设 L' )(Zn1  
  36.audit plan 审计计划 o= 8yp2vG  
  37.significant audit areas 重点审计领域 4 A  
  38.error 错误 *'`-plS7  
  39.fraud舞弊 .}0Cg2W  
  40.modified or additional procedures 修改或追加审计程序 "iKK &%W  
  41.misappropriation of assets 侵占资产 4mPg; n  
  42.transactions without substance 虚假交易 {wMCo ,  
  43.unusual pressures 异常压力 f.8L<<5 c  
  44.the suspected noncompliance 涉嫌存在违法行为 X' 3F79`  
  45.materialiy 重要性 oF3#]6`;/  
  46.exceed the materiality level 超过重要性水平 "fmJ;W;#1  
  47.approach the materiality level 接近重要性水平 lc/2!:g  
  48.an acceptably low level 可接受水平 JEAqSZak#  
  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 _R8-Hj E  
  50.misstatements or omissions 错报或漏报 =!{dKz-&  
  51.aggregate 总计 !}vz_6)  
  52.subsequent events 期后事项 ,Wdyg8&.  
  53.adjust the financial statements 调整财务报表 }y0UyOa{C  
  54.perform additional audit procedures 实施追加的审计程序 iI _Fbw8  
  55.audit risk 审计风险 k,&W5zBKe  
  56.detection risk 检查风险 |e pe;/  
  57.inappropriate audit opinion 不适当的审计意见 ^y h  
  58.material misstatement 重大的错报 9^}GUJy?  
  59.tolerable misstatement 可容忍错报 #6YNgJNk  
  60.the acceptable level of detection risk 可接受的检查风险 9PGSr4V 1  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ]IoS-)$Z/  
  62.simall business 小规模企业 _x>u "w  
  63.accounting system 会计系统 [PU.lRq  
  64.test of control 控制测试 1Ju{IEV  
  65.walk-through test 穿行测试 }LE/{]A  
  66.communication 沟通 wv*r}{%7g[  
  67.flow chart 流程图 TRQva8d?  
  68.reperformance of internal control 重新执行 4sva%Up  
  69.audit evidence 审计证据 DLz~$TF^  
  70.substantive procedures 实质性程序 4+uAd"  
  71.assertions 认定 ?^6RFbke+  
  72.esistence 存在 vUCU%>F  
  73.occurrence 发生 PVvG  
  74.completeness 完整性 $QY(7Z"  
  75.rights and obligations 权利和义务 }2{%V^D)r  
  76.valuation and allocation 计价和分摊 {X< tUco  
  77.cutoff 截止 AFY;;_Xks  
  78.accuracy 准确性 ?=fJ u\;  
  79.classification 分类 O!|:ZMjF  
  80.inspection 检查 Ig=4Z*au!g  
  81.supervision of counting 监盘 SIg=_oa   
  82.observation 观察 p2cKtk+  
  83.confirmation 函证 MbJV)*Q  
  84.computation 计算 muY4:F.C(  
  85.analytical procedures 分析程序 =?/J.[)<*  
  86.vouch 核对 *W0`+#Dcv  
  87.trace 追查 )v'DQAL  
  88.audit sampling 审计抽样 rv\<Q-uQ8  
  89.error 误差 2R)Y}*VX  
  90.expected error 预期误差 Ddu$49{S:  
  91.population 总体 /*8"S mte  
  92.sampling risk 抽样风险 oinF<-(  
  93.non- sampling risk 非抽样风险 z:acrQwJ?1  
  94.sampling unit 抽样单位 8S)k]$wf%  
  95.statistical sampling 统计抽样 4w\')@`[jk  
  96.tolerable error 可容忍误差 T}g;kppC  
  97.the risk of under reliance 信赖不足风险 H7R1GaJ  
  98.the risk of over reliance 信赖过度风险 ni3^J5XW  
  99.the risk of incorrect rejection 误拒风险 Ye,E7A*L  
  100. the risk of incorrect acceptance 误受风险 q3 9 RD  
  101.working trial balance 试算平衡表 ]xFd_OHdb  
  102.index and cross-referencing 索引和交叉索引 44cyD _(  
  103.cash receipt 现金收入  /y1,w JI  
  104.cash disbursement 现金支出 B!9<c9/ P]  
  105.bank statement 银行对账单 NB LOcRSh  
  106.bank reconciliation 银行存款余额调节表 fUE jl  
  107.balance sheet date 资产负债表日 K 0b(D8!  
  108.net realizable value 可变现净值 PInU-"gG  
  109.storeroom 仓库 F9Mv$ g79  
  110.sale invoice 销售发票 SB]|y -su  
  111.price list 价目表 wG -X833\(  
  112.positive confirmation request 积极式询证函 3VcG /rf  
  113.negative confirmation request 消极式询证函 >7 4'g }  
  114.purchase requisition 请购单 5B"j\TwQ  
  115.receiving report 验收报告 ( vgoG5  
  116.gross margin 毛利 yht_*7.lM  
  117.manufacturing overhead 制造费用 yfi.<G)S  
  118.material requisition 领料单 K /. ;N.9  
  119.inventory-taking 存货盘点 s%I) +|  
  120.bond certificate 债券 P1)9OE  
  121.stock certificate 股票 <w 8*Ly:L  
  122.audit report 审计报告 :Oy9`vv  
  123.entity 被审计单位 m~%IHWO'  
  124.addressee of the audit report 审计报告的收件人 z0doL b^!  
  125.unqualified opinion 无保留意见 yn`H}@`k  
  126.qualified opinion 保留意见 XlR.Y~  
  127.disclaimer of opinion 无法表示意见 }Vk#w%EJ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ;CFI*Wfp  
  A (2)absorbed overhead 已吸收制造费用 td%EbxJK]`  
  A (3)absorption costing 吸收成本计算 eSJ5YeY)  
  A (4)account 账户,报表   5%uLs}{\q  
  A (5)accounting postulate 会计假设   W}XDzR'<  
  A (6)accounting series release 会计公告文件   1dHN<xy  
  A (7)accounting valuation 会计计价   ..;}EFw5  
  A (8)account sale 承销清单 epR7p^`7  
  A (9)accountability concept 经营责任概念   jDOB (fE  
  A (10)accountancy 会计职业   sBB>O@4  
  A (11)accountant 会计师   6 [w_ /X"  
  A (12)accounting 会计   <mi*AY  
  A (13)agency cost 代理成本   3~%9;.I3!  
  A (14)accounting bases 会计基础   K+2<{qwh  
  A (15)accounting manual 会计手册   A^*0{F?,)  
  A (16)accounting period 会计期间   ms`R ^6Ra  
  A (17)accounting policies 会计方针   |*K AqTO0  
  A (18)accounting rate of return 会计报酬率   ]u G9WT6l  
  A (19)accounting reference date 会计参照日   _e7 Y R+  
  A (20)accounting reference period 会计参照期间   =c[9:&5Q  
  A (21)accrual concept 应计概念   jgK8} C  
  A (22)accrual expenses 应计费用   1T!(M"'Ij  
  A (23)acid test ration 速动比率(酸性测试比率)   v[A)r]"j"M  
  A (24)acquisition 购置    2tMe#V  
  A (25)acquisition accounting 收购会计   LJ\uRfs  
  A (26)activity based accounting 作业基础成本计算   &,JrhMr\  
  A (27)adjusting events 调整事项   |eU{cK~e^  
  A (28)administrative expenses 行政管理费   7vF+Di(B  
  A (29)advice note 发货通知   K!=Y4"5%  
  A (30)amortization 摊销   4|ML#aRz  
  A (31)analytical review 分析性检查   :6:;Z qn  
  A (32)annual equivalent cost 年度等量成本法   GHaD32  
  A (33)annual report and accounts 年度报告和报表   {mr!E  
  A (34)appraisal cost 检验成本   =c8xg/  
  A (35)appropriation account 盈余分配账户   h/?$~OD  
  A (36)articles of association 公司章程细则   bwG$\Oe6  
  A (37)assets 资产   w&8N6gA 14  
  A (38)assets cover 资产保障   $3psSQQo  
  A (39)asset value per share 每股资产价值   $pr\"!|z  
  A (40)associated company 联营公司   .!/w[Z]  
  A (41)attainable standard 可达标准   ae_Y?g+3  
BE>^;`K  
 A (42)attributable profit 可归属利润   q|r^)0W  
  A (43)audit 审计   bys5IOP{]o  
  A (44)audit report 审计报告   }V jg>"  
  A (45)auditing standards 审计准则   _c$l@8KS^  
  A (46)authorized share capital 额定股本   P'l'[Kz{'  
  A (47)available hours 可用小时   pL 2P .  
  A (48)avoidable costs 可避免成本 +&bJhX  
  B (49)back-to-back loan 易币贷款   !Pd@0n4  
  B (50)backflush accounting 倒退成本计算   5e1;m6  
  B (51)bad debts 坏帐   v,, .2UR4  
  B (52)bad debts ratio 坏帐比率   icS% ])3LF  
  B (53)bank charges 银行手续费   ) 09>#!*  
  B (54)bank overdraft 银行透支   uW;[FTcqy$  
  B (55)bank reconciliation 银行存款调节表   %'+}-w  
  B (56)bank statement 银行对账单   eO%w i.Q  
  B (57)bankruptcy 破产   @:s (L]  
  B (58)basis of apportionment 分摊基础   = j)5kY`  
  B (59)batch 批量   ZP-^10  
  B (60)batch costing 分批成本计算   u]0{#wu;g  
  B (61)beta factor B(市场)风险因素   wB'GV1|jL  
  B (62)bill 账单   &l M=>?  
  B (63)bill of exchange 汇票   kZ5;Fe\*  
  B (64)bill of landing 提单   9 n0 ?0mk  
  B (65)bill of materials 用料预计单   8/gA]I 6=#  
  B (66)bill payable 应付票据   U-+o6XX  
  B (67)bill receivable 应收票据   )?y ${T   
  B (68)bin card 存货记录卡   *3@ =XY7  
  B (69)bonus 红利   r_ >]y p  
  B (70)book-keeping 薄记   \0 j-p   
  B (71)Boston classification 波士顿分类   S(2_s,J^  
  B (72)breakeven chart 保本图   |!m8JV|x  
  B (73)breakeven point 保本点   qzk!'J3*r<  
  B (74)breaking-down time 复位时间   QzLE9   
  B (75)budget 预算   Nhf@Y}Cu  
  B (76)budget center 预算中心   nz2`YyR  
  B (77)budget cost allowance 预算成本折让   1L;3e@G  
  B (78)budget manual 预算手册   #M ;j*IBl*  
  B (79)budget period 预算期间   >p*7)  
  B (80)budgetary control 预算控制   @js`$  
  B (81)budgeted capacity 预算生产能力   GD-L0kw5  
  B (82)burden 制造费用   [b:0j -  
  B (83)business center 经营中心   )gVz?-u+D  
  B (84)business entity 营业个体   p!/!ZIo  
  B (85)business unit 经营单位   >Py :9~ g,  
 B (86)buy-out management 管理性购买产权   A'6-E{  
  B (87)by-product 副产品 (l+0*o,(  
  C (88)called-up share capital 催缴股本   QtHK`f>4#n  
  C (89)capacity 生产能力   &v)/mc7D  
  C (90)capacity ratios 生产能力比率   .+) AeGh  
  C (91)capital 资本   zFi)R }Ot  
  C (92)capital assets pricing model资本资产计价模式   (&i c3/-  
  C (93)capital commitment 承诺资本   {%Rntb  
  C (94)capital employed 已运用的资本   g ySl.cxt  
  C (95)capital expenditure 资本支出   l@:&0id4I  
  C (96)capital expenditureauthorization 资本支出核准   laR n![[  
  C (97)capital expenditure control 资本支出控制   V}h <,E9  
  C (98)capital expenditure proposal资本支出申请   I ]ZksC  
  C (99)capital funding planning 资本基金筹集计划   X=@bzL;eq  
  C (100)capital gain 资本收益   PO nF_FC  
  C (101)capital investment appraisal资本投资评估    CH$K_\  
  C (102)capital maintenance 资本保全   9 lXnNK |]  
  C (103)capital resource planning 资本资源计划   SuA  @S  
  C (104)capital surplus 资本盈余   S&F[\4w5]  
  C (105)capital turnover 资本周转率   8;d./!|'&g  
  C (106)card 记录卡   /$d #9Uv  
  C (107)cash 现金   9 K>~9Za  
  C (108)cash account 现金账户   e}NB ,o  
  C (109)cash book 现金账薄   #Xk/<It  
  C (110)cash cow 金牛产品   l0r^LK$  
  C (111)cash flow 现金流量   2)Q%lEm`SP  
  C (112)cash discounted 现金贴现    eIj2(q9  
  C (113)cash flow budget 现金流量预算   ]tNB^  
  C (114)cash flow statement 现金流量表   KK?R|1VK9  
  C (115)cash ledger 现金分类账   q*<FfO=eQ  
  C (116)cash limit 现金限额   *+%$OH,  
  C (117)CCA 现时成本会计   gb=tc`  
  C (118)center 中心   D}rnp wp{  
  C (119)changeover time 变更时间   b63DD(  
  C (120)chartered entity 特许经济个体   +3 J5j+  
  C (121)cheque 支票   8dh ?JqX  
  C (122)cheque register 支票登记薄   FI@kE19  
  C (123)coin analysis 零钱分类   iU|X/>k?  
  C (124)classification 分类   p^C$(}Yh  
  C (125)clock card 工时卡   79uAsI2-Y  
  C (126)code 代码   ZEB,Q~  
  C (127)commitment accounting 承诺确认会计   Jq:Wt+a  
  C (128)common cost 共同成本   &hE k m  
  C (129)company limited byguarantee 有限担保责任公司   r*c x_**  
C (130)company limited shares 股份有限公司   s( :N>K5*  
  C (131)competitive position 竞争能力状况   mUfA NlQ:  
  C (132)concept 概念   IN@ =UAc&  
  C (133)conglomerate 跨行业企业   XzW\p8D^u  
  C (134)consistency concept 一致性概念   lQL /I [}  
  C (135)consolidated accounts 合并报表   H on,-<  
  C (136)consolidation accounting 合并会计   7yal  T.  
  C (137)consortium 财团   2]5ux!Lqln  
  C (138)contingency plan 应急计划   F!RP *  
  C (139)contingent liabilities 或有负债   <Q8d{--o  
  C (140)continuous operation 连续生产   MFz6y":~  
  C (141)contra 抵消   ;?{OX  
  C (142)contract cost 合同成本   L2%npps  
  C (143)contract costing 合同成本计算   ft$ 'UJ% j  
  C (144)contribution 贡献毛益   $e%m=@ga  
  C (145)contribution centre 贡献中心   gMPvzBpP  
  C (146)contribution chart 贡献图    n[7=  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   (Bss%\  
  C (148)contribution to salesration 贡献毛益对销售比率   Dc3bG@K*G  
  C (149)control 控制   #TIlM]5%  
  C (150)control account 控制帐户   (r-PkfXvIf  
  C (151)control limits 控制限度   |~+bbN |b  
  C (152)controllability concept 可控制概念   hM[I}$M&O  
  C (153)controllable cost 可控制成本   -+Z&O?pSH  
  C (154)conversion cost 加工成本   D.YT u$T  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   q+)s  
  C (156)corporate appraisal 公司评估   A/OGF>  
  C (157)corporate planning 公司计划   p@3 <{kLm  
  C (158)corporate social reporting 公司社会报告   ,[u.5vC  
  C (159)corporation 股份公司   HHZrovA#  
  C (160)cost 成本   Sr-!-eC  
  C (161)cost account 成本帐户   r#c+{yY  
  C (162)cost accounting 成本会计   9-.`~v  
  C (163)cost accounting manual 成本手册   .WS7gTw  
  C (164)cost accounts calendar 成本报表的日历时间   Cdc=1,U(  
  C (165)cost adjustment 成本调整   uXdR-@80*  
  C (166)cost allocation 成本分配   1ifPc5j}  
  C (167)cost apportionment 成本分摊   lmx'w  
  C (168)cost attribution 成本归属   3 Ol`i$  
  C (169)cost audit 成本审计   > M4QEv  
  C (170)cost behaviour 成本性态   !I Byv%m&\  
  C (171)cost benefit analysis 成本效益分析    wTn"  
  C (172)cost center 成本中心   mam(h{f$  
  C (173)cost driver 成本动因
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