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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
CctJFcEZ  
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注会《审计》英语常用词汇 a^,(v  
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  1.audit   审计 t 6v/sZ{F  
  2.attestation   鉴证 QMv@:Eo  
  3.credibility   可信赖程度 bINvqv0v  
  4.audit of financial statements 财务报表审计 gGfoO[B  
  5.agreed-upon procedures 执行商定程序 S/;bU :  
  6.high levels of assurance 高水平保证 fnx-s{c?  
  7.compilation 编制 ! 8`3GX:B_  
  8.reliability 可靠性 = k\J<  
  9.relevance 相关性 " R xP^l  
  10.professional skepticism 职业谨慎 T LehdZ>^  
  11.objectivity 客观性 8Lw B B  
  12. professional competence 专业胜任能力 <\?wAjc,  
  13.Senior/CPA-in-charge 项目经理 P2 Vg4   
  14.audit engagement letter 业务约定书 6q 2_WX  
  15.recurring audit 连续审计 -G6U$  
  16.the client 委托人 _X?^Cy  
  17.change CPA 更换注册会计 \9-"M;R.d  
  18.the existing CPA 现任注册会计师 VK@!lJ u!  
  19.the successor CPA 后任注册会计师 yDNOt C|  
  20.the preceding CPA前任注册会计师 o M Zq+>  
  21.issue the audit report 出具审计报告 6'xsG?{JY  
  22.expert 专家 ftH:r_"O#  
  23.the board of directors 董事会 vv26I  
  24.knowledge of the entity‘ s business 了解被审计单位情况 \d::l{VB  
  25.assess material misstatement risks评估重大错报风险 ~/j\Z  
  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 \W1/p`  
  27.a general knowledge of —— 初步了解―――的情况 uslQ*7S[^  
  28.a more knowledge of—— 进一步了解的情况 hMtf.3S7c  
  29.the prior year‘s working papers 以前年度工作底稿 Ar~"R4!  
  30.minutes of meeting 会议纪要 V59(Z  
  31.business risks 经营风险 nS>8bub30  
  32.appropriateness 适当性 (p%>j0<  
  33.accounting estimate 会计估计 +>JjvYx}\  
  34.management representations 管理层声明 Z0l+1iMx  
  35.going concern assumption 持续经营假设 ID/ F  
  36.audit plan 审计计划 w3$   
  37.significant audit areas 重点审计领域 $ImrOf^qt  
  38.error 错误 _UuC,Pl3  
  39.fraud舞弊 ^j7azn  
  40.modified or additional procedures 修改或追加审计程序 s=CK~+,/  
  41.misappropriation of assets 侵占资产 hpU2  
  42.transactions without substance 虚假交易 s&j-\bOic9  
  43.unusual pressures 异常压力 $ `7^+8vHV  
  44.the suspected noncompliance 涉嫌存在违法行为 mc4i@<_?  
  45.materialiy 重要性 Ci rZ+o  
  46.exceed the materiality level 超过重要性水平 0Fu~%~#E$  
  47.approach the materiality level 接近重要性水平 )p*}e8L  
  48.an acceptably low level 可接受水平 K(aJi ,e>  
  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 r(9~$_(vK  
  50.misstatements or omissions 错报或漏报 kBN+4Dr/$  
  51.aggregate 总计 }NB}"%2  
  52.subsequent events 期后事项 Kv~U6_=1 O  
  53.adjust the financial statements 调整财务报表 "jw<V,,  
  54.perform additional audit procedures 实施追加的审计程序 hJPlq0C  
  55.audit risk 审计风险 NFv>B>  
  56.detection risk 检查风险 ++E3]X|  
  57.inappropriate audit opinion 不适当的审计意见 u(G*\<z-  
  58.material misstatement 重大的错报 W 5R\Q,x6  
  59.tolerable misstatement 可容忍错报 uG<}N=  
  60.the acceptable level of detection risk 可接受的检查风险 )vxUT{;sH  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 \QB;Ja _  
  62.simall business 小规模企业 Dwzg/F(  
  63.accounting system 会计系统 #Qkroji qw  
  64.test of control 控制测试 h yv2SxP*  
  65.walk-through test 穿行测试 ?Q&yEGm(  
  66.communication 沟通 /7 Cn(s5o  
  67.flow chart 流程图 jRatm.N  
  68.reperformance of internal control 重新执行 %.vVEy  
  69.audit evidence 审计证据 [<KM?\"1<  
  70.substantive procedures 实质性程序 V dn&c  
  71.assertions 认定 TjG4`:*y#m  
  72.esistence 存在 1UQHq@aM  
  73.occurrence 发生 H$6`{lx,  
  74.completeness 完整性 AoyX\iqQ  
  75.rights and obligations 权利和义务 ccL~#c0P7  
  76.valuation and allocation 计价和分摊 [pM V?a[  
  77.cutoff 截止 %'T #pz  
  78.accuracy 准确性 K^R,Iu/M  
  79.classification 分类 I"`M@ %  
  80.inspection 检查 &zo|Lfe  
  81.supervision of counting 监盘 0P]E6hWgg  
  82.observation 观察 ?^N3&ukkyo  
  83.confirmation 函证 wiBVuj#  
  84.computation 计算 ()H:UvM=t  
  85.analytical procedures 分析程序 e zOj+vz  
  86.vouch 核对 ,`aq+K  
  87.trace 追查 [n/hkXa$\  
  88.audit sampling 审计抽样 BXyo  
  89.error 误差 8}(]]ayl  
  90.expected error 预期误差 v~Y^r2  
  91.population 总体 Y &K;l_  
  92.sampling risk 抽样风险 \W`w` o  
  93.non- sampling risk 非抽样风险 KSrx[q  
  94.sampling unit 抽样单位 -! K-Htb-  
  95.statistical sampling 统计抽样 vEn4L0D  
  96.tolerable error 可容忍误差 6VhjJJ  
  97.the risk of under reliance 信赖不足风险 9 '2_  
  98.the risk of over reliance 信赖过度风险 ]EpWSs!"g  
  99.the risk of incorrect rejection 误拒风险 2rZx Sg  
  100. the risk of incorrect acceptance 误受风险 ;{[.Zu  
  101.working trial balance 试算平衡表 &%/7E_j7  
  102.index and cross-referencing 索引和交叉索引 n-@j5w+k4  
  103.cash receipt 现金收入 o-Ga3i 8  
  104.cash disbursement 现金支出 yR\btx|e5~  
  105.bank statement 银行对账单 .AU)*7Gh  
  106.bank reconciliation 银行存款余额调节表 Ct%x&m:  
  107.balance sheet date 资产负债表日 NrJKbk^4u/  
  108.net realizable value 可变现净值 YSe.t_K2C  
  109.storeroom 仓库 (V HL{rj  
  110.sale invoice 销售发票 _hk.2FV:3m  
  111.price list 价目表 G}G#i`6o  
  112.positive confirmation request 积极式询证函 @qHNE,K  
  113.negative confirmation request 消极式询证函 mtj h`  
  114.purchase requisition 请购单 &kpwo )  
  115.receiving report 验收报告 ::/j$bL  
  116.gross margin 毛利 VZl6t;cn  
  117.manufacturing overhead 制造费用 A\.GV1  
  118.material requisition 领料单 (!zy{;g|  
  119.inventory-taking 存货盘点 jXMyPNTK  
  120.bond certificate 债券 GbaEgA'fa  
  121.stock certificate 股票 h?azFA~  
  122.audit report 审计报告 z.I9wQ]X[  
  123.entity 被审计单位 ) d>!"JB-  
  124.addressee of the audit report 审计报告的收件人 l c '=mA  
  125.unqualified opinion 无保留意见 ziCHjqT  
  126.qualified opinion 保留意见 "^]cQ"A  
  127.disclaimer of opinion 无法表示意见 `9 b7>Nn<  
  128.adverse opinion 否定意见
*v3]}g[<  
) v,:N.@Q  
A (1)ABC 作业基础成本计算   wg]j+r@  
  A (2)absorbed overhead 已吸收制造费用 b 'pOJS  
  A (3)absorption costing 吸收成本计算 m RO~aD!N  
  A (4)account 账户,报表   2]ape !(  
  A (5)accounting postulate 会计假设   E2{FK)qT  
  A (6)accounting series release 会计公告文件   ok4@N @  
  A (7)accounting valuation 会计计价   ez6EjUk  
  A (8)account sale 承销清单 G@Z?&"    
  A (9)accountability concept 经营责任概念   yu/`h5&*  
  A (10)accountancy 会计职业   +@/"%9w  
  A (11)accountant 会计师   #gcF"L||  
  A (12)accounting 会计   G-.^O,%  
  A (13)agency cost 代理成本   ]V#M%0:Q82  
  A (14)accounting bases 会计基础   [n$BRk|  
  A (15)accounting manual 会计手册   8UVmv=T  
  A (16)accounting period 会计期间   bG(3^"dS  
  A (17)accounting policies 会计方针   6Avw-}.7>  
  A (18)accounting rate of return 会计报酬率   r|qp3x  
  A (19)accounting reference date 会计参照日   b^$|Nz;  
  A (20)accounting reference period 会计参照期间   !! ? Mw  
  A (21)accrual concept 应计概念   " _ka<R..  
  A (22)accrual expenses 应计费用   2 FW \O0U  
  A (23)acid test ration 速动比率(酸性测试比率)   G JqJlgHe  
  A (24)acquisition 购置   jWE :ek*  
  A (25)acquisition accounting 收购会计   @>U-t{W  
  A (26)activity based accounting 作业基础成本计算   #hsx#x||  
  A (27)adjusting events 调整事项   %GS(:]{n  
  A (28)administrative expenses 行政管理费   M L>[^F  
  A (29)advice note 发货通知   Q{lpKe0  
  A (30)amortization 摊销   HI11Jl}{  
  A (31)analytical review 分析性检查   `p;I}  
  A (32)annual equivalent cost 年度等量成本法   m-*hygkcDu  
  A (33)annual report and accounts 年度报告和报表   wGP;Vbk  
  A (34)appraisal cost 检验成本   $ . 9V&  
  A (35)appropriation account 盈余分配账户   3^6 d]f  
  A (36)articles of association 公司章程细则   -#HA"7XOE  
  A (37)assets 资产   :FTMmW,>'  
  A (38)assets cover 资产保障   <U\B!fO'  
  A (39)asset value per share 每股资产价值   HEM9E&rL  
  A (40)associated company 联营公司   aiu5}%U  
  A (41)attainable standard 可达标准   #I bp(  
SF<c0bR9  
 A (42)attributable profit 可归属利润   pj?f?.^  
  A (43)audit 审计   f V'ZsJ N  
  A (44)audit report 审计报告   PU1Qsb5  
  A (45)auditing standards 审计准则   I\$X/t +dH  
  A (46)authorized share capital 额定股本   #odIEC/  
  A (47)available hours 可用小时   f__cn^1  
  A (48)avoidable costs 可避免成本 <t \H^H!  
  B (49)back-to-back loan 易币贷款   (j3xAA  
  B (50)backflush accounting 倒退成本计算   V eQg -#&I  
  B (51)bad debts 坏帐   Nqa&_5"  
  B (52)bad debts ratio 坏帐比率   cZ2kYn 8  
  B (53)bank charges 银行手续费   L$E{ycn  
  B (54)bank overdraft 银行透支   ZU%[guf  
  B (55)bank reconciliation 银行存款调节表   PU^l.  
  B (56)bank statement 银行对账单   ?}U(3  
  B (57)bankruptcy 破产   #/<&*Pu5t  
  B (58)basis of apportionment 分摊基础   z-.+x3&o @  
  B (59)batch 批量   ;k>&FWEG  
  B (60)batch costing 分批成本计算   n+A?"`6*#  
  B (61)beta factor B(市场)风险因素   ?1K#dC52#  
  B (62)bill 账单   =t H:,SH  
  B (63)bill of exchange 汇票   esMX-.8Cx  
  B (64)bill of landing 提单   .G#8a1#  
  B (65)bill of materials 用料预计单   < F.hZGss7  
  B (66)bill payable 应付票据   Lja>8m  
  B (67)bill receivable 应收票据   KQg]0y d  
  B (68)bin card 存货记录卡   9E" vN  
  B (69)bonus 红利   "q.\>MCv  
  B (70)book-keeping 薄记   'DL`Ee\  
  B (71)Boston classification 波士顿分类   f>UXD  
  B (72)breakeven chart 保本图   ^!<B QP7  
  B (73)breakeven point 保本点   [8=vv7wS  
  B (74)breaking-down time 复位时间   7KAO+\)H^Y  
  B (75)budget 预算   vPTM  
  B (76)budget center 预算中心   = 's(|  
  B (77)budget cost allowance 预算成本折让   g| vNhq0|i  
  B (78)budget manual 预算手册   G2Qlt@.T  
  B (79)budget period 预算期间   3 +G$-ru  
  B (80)budgetary control 预算控制   Z:sg}  
  B (81)budgeted capacity 预算生产能力   4hTMbS_;  
  B (82)burden 制造费用   6 '!4jh  
  B (83)business center 经营中心   0dGAP  
  B (84)business entity 营业个体   HoRg^Ai?\  
  B (85)business unit 经营单位   rPLm5ni  
 B (86)buy-out management 管理性购买产权   Vt".%d/`7  
  B (87)by-product 副产品 lE&&_INHQ  
  C (88)called-up share capital 催缴股本   6sx'S?Qa*  
  C (89)capacity 生产能力   8{^WY7.'  
  C (90)capacity ratios 生产能力比率   jw^<IMAG\8  
  C (91)capital 资本   }}\vV}s  
  C (92)capital assets pricing model资本资产计价模式   sP;nGQ.eN  
  C (93)capital commitment 承诺资本   a!"$~y$*  
  C (94)capital employed 已运用的资本   @M_oH:GV  
  C (95)capital expenditure 资本支出   z6jc8Z=O  
  C (96)capital expenditureauthorization 资本支出核准   LXC9I/j/  
  C (97)capital expenditure control 资本支出控制   e :%ieH<  
  C (98)capital expenditure proposal资本支出申请   D*gFV{ Ws  
  C (99)capital funding planning 资本基金筹集计划   l0PZ`m+;j  
  C (100)capital gain 资本收益   VFURAYS  
  C (101)capital investment appraisal资本投资评估   uao0_swW5  
  C (102)capital maintenance 资本保全   o7sT=x9  
  C (103)capital resource planning 资本资源计划   @,cowar*  
  C (104)capital surplus 资本盈余   7!EBH(,z  
  C (105)capital turnover 资本周转率   7b;I+q  
  C (106)card 记录卡   UBaAx21x  
  C (107)cash 现金   Py@wJEo  
  C (108)cash account 现金账户   GzI yP(U  
  C (109)cash book 现金账薄   M42 Ssn)  
  C (110)cash cow 金牛产品   Rn9m]x  
  C (111)cash flow 现金流量   YkniiB[/  
  C (112)cash discounted 现金贴现    CohDO  
  C (113)cash flow budget 现金流量预算   LYz.Ci}  
  C (114)cash flow statement 现金流量表   C/vI EYG4  
  C (115)cash ledger 现金分类账   =u2l. CX  
  C (116)cash limit 现金限额   !'&n -Q  
  C (117)CCA 现时成本会计   r^3acXl  
  C (118)center 中心   V'8s8H  
  C (119)changeover time 变更时间   rvbLyv;~  
  C (120)chartered entity 特许经济个体   |:xYE{*)H  
  C (121)cheque 支票   \Zqng  
  C (122)cheque register 支票登记薄   [<g?WPCcC  
  C (123)coin analysis 零钱分类   %_RQx2  
  C (124)classification 分类   Lvq>v0|  
  C (125)clock card 工时卡   )FF>IFHG  
  C (126)code 代码   T arIPp  
  C (127)commitment accounting 承诺确认会计   }L+L"l&  
  C (128)common cost 共同成本   w$z}r  
  C (129)company limited byguarantee 有限担保责任公司   UEM(@zD]  
C (130)company limited shares 股份有限公司   #LL?IRH9^  
  C (131)competitive position 竞争能力状况   Mc09ES   
  C (132)concept 概念   s:#V(<J   
  C (133)conglomerate 跨行业企业   h_:C+)13`x  
  C (134)consistency concept 一致性概念   u09:Z{tL;@  
  C (135)consolidated accounts 合并报表   F+ ,~v-  
  C (136)consolidation accounting 合并会计   oX S1QT`B  
  C (137)consortium 财团    \N!AXD  
  C (138)contingency plan 应急计划   TZ(cu>  
  C (139)contingent liabilities 或有负债   ![YX]+jqNp  
  C (140)continuous operation 连续生产   %C~1^9uq  
  C (141)contra 抵消   e;Ti&o}  
  C (142)contract cost 合同成本   @z4*.S&tz  
  C (143)contract costing 合同成本计算   \ 3wfwu.q  
  C (144)contribution 贡献毛益   aY'C%^h]  
  C (145)contribution centre 贡献中心   4)h]MOZ  
  C (146)contribution chart 贡献图   #A1Z'y0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   R7$:@<:g  
  C (148)contribution to salesration 贡献毛益对销售比率   hxVKV?Fl  
  C (149)control 控制   u37'~&o{U  
  C (150)control account 控制帐户   )uj Ex7&c  
  C (151)control limits 控制限度   \Xm,OE_v"  
  C (152)controllability concept 可控制概念   .S(TxksCz  
  C (153)controllable cost 可控制成本   z3&]%Q&  
  C (154)conversion cost 加工成本   }!"A!~&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   -8:&>~4`  
  C (156)corporate appraisal 公司评估   5R@  
  C (157)corporate planning 公司计划   - }7e:!.  
  C (158)corporate social reporting 公司社会报告   yj;sSRT  
  C (159)corporation 股份公司   =vQcYa   
  C (160)cost 成本   01r 8$+  
  C (161)cost account 成本帐户   I/d&G#:~  
  C (162)cost accounting 成本会计   3 Nreqq  
  C (163)cost accounting manual 成本手册   ZHU5SXu  
  C (164)cost accounts calendar 成本报表的日历时间   ,&j hlZ i  
  C (165)cost adjustment 成本调整   ;1`fC@rI  
  C (166)cost allocation 成本分配   @R/07&lBR  
  C (167)cost apportionment 成本分摊   s }UjGFP  
  C (168)cost attribution 成本归属   "!Uqcay-  
  C (169)cost audit 成本审计   E*.{=W }C  
  C (170)cost behaviour 成本性态   p7veQ`yNc  
  C (171)cost benefit analysis 成本效益分析   PD&\LbuG  
  C (172)cost center 成本中心   ,k{#S?:b  
  C (173)cost driver 成本动因
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