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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 6Xb\a^ q  
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  1.audit   审计 S5*wUd*p#  
  2.attestation   鉴证 ~Z! xS  
  3.credibility   可信赖程度 A)Wp W M  
  4.audit of financial statements 财务报表审计 aR6?+`6<  
  5.agreed-upon procedures 执行商定程序 Dq/[ g,(  
  6.high levels of assurance 高水平保证 r483"k(7  
  7.compilation 编制 i;;CU9`E2q  
  8.reliability 可靠性 =K I4  
  9.relevance 相关性 l~!Tnp\M  
  10.professional skepticism 职业谨慎 '}dlVf  
  11.objectivity 客观性 vmK<_xbwd  
  12. professional competence 专业胜任能力 $IX>o&S@|  
  13.Senior/CPA-in-charge 项目经理 W?mn8Y;{`  
  14.audit engagement letter 业务约定书 tQ_;UQlX  
  15.recurring audit 连续审计 8+{WH/}y8  
  16.the client 委托人 O6LZ<}oUR  
  17.change CPA 更换注册会计 \~UyfVPRT  
  18.the existing CPA 现任注册会计师 oe_l:Y%  
  19.the successor CPA 后任注册会计师 W Y_}D!O  
  20.the preceding CPA前任注册会计师 4j|]=58  
  21.issue the audit report 出具审计报告 EKZ40z`  
  22.expert 专家 ny%-u &1k  
  23.the board of directors 董事会 $'btfo4H  
  24.knowledge of the entity‘ s business 了解被审计单位情况 d!7cIYVZ  
  25.assess material misstatement risks评估重大错报风险 q4@n pbx  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 kD dY i7g>  
  27.a general knowledge of —— 初步了解―――的情况 -U)6o"O_CV  
  28.a more knowledge of—— 进一步了解的情况 A\ds0dUE  
  29.the prior year‘s working papers 以前年度工作底稿 X[_w#Hwp-  
  30.minutes of meeting 会议纪要 y?GRxoCD"e  
  31.business risks 经营风险 ^Crl~~Gk`  
  32.appropriateness 适当性 ]b4*`}\  
  33.accounting estimate 会计估计 ]Cnj=\'  
  34.management representations 管理层声明 !^cQPX2<  
  35.going concern assumption 持续经营假设 ugcWFB5|  
  36.audit plan 审计计划 wcUf?`21,  
  37.significant audit areas 重点审计领域 "P\k_-a'  
  38.error 错误 I$xfCu  
  39.fraud舞弊 7]. tt  
  40.modified or additional procedures 修改或追加审计程序 {c`kC]9  
  41.misappropriation of assets 侵占资产 2LGeRw  
  42.transactions without substance 虚假交易 &MsnQP  
  43.unusual pressures 异常压力 B;9X{"  
  44.the suspected noncompliance 涉嫌存在违法行为 z #c)Q  
  45.materialiy 重要性 Sq8` )$\  
  46.exceed the materiality level 超过重要性水平 .>DqdtP[  
  47.approach the materiality level 接近重要性水平 <\eHK[_*  
  48.an acceptably low level 可接受水平 P9; =O$s  
  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 W=41jw  
  50.misstatements or omissions 错报或漏报 Bi/=cI  
  51.aggregate 总计 u'M \m7  
  52.subsequent events 期后事项 ,2q LiE>  
  53.adjust the financial statements 调整财务报表 Uq `B#JI  
  54.perform additional audit procedures 实施追加的审计程序 b7Jk{x #u  
  55.audit risk 审计风险 NF&R}7L  
  56.detection risk 检查风险 r7o63]  
  57.inappropriate audit opinion 不适当的审计意见 cdVh_"[  
  58.material misstatement 重大的错报 [R*UPa  
  59.tolerable misstatement 可容忍错报 }eb}oK  
  60.the acceptable level of detection risk 可接受的检查风险 Z12-Vps  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 O`5PX(J1&  
  62.simall business 小规模企业 d]6.$"\" p  
  63.accounting system 会计系统 ^+tAgK2   
  64.test of control 控制测试 pt<!b0G  
  65.walk-through test 穿行测试 \L}aTCvG  
  66.communication 沟通 NBZF IFO<  
  67.flow chart 流程图 +F$c_ \>  
  68.reperformance of internal control 重新执行 *t.L` G  
  69.audit evidence 审计证据 (@@t,\iF  
  70.substantive procedures 实质性程序 <o,]f E[  
  71.assertions 认定 f#}P>,TP  
  72.esistence 存在 'AU(WHf  
  73.occurrence 发生 }wRHNBaEB  
  74.completeness 完整性 ts/ rV#s~  
  75.rights and obligations 权利和义务 #8iRWm0*6  
  76.valuation and allocation 计价和分摊 :5Ib OpVM  
  77.cutoff 截止 @T[}] e  
  78.accuracy 准确性 <seb,> :  
  79.classification 分类 <|9s {z  
  80.inspection 检查 d6,SZ*AE  
  81.supervision of counting 监盘 6=A   
  82.observation 观察 H"lq!C`  
  83.confirmation 函证 B|U*2|e  
  84.computation 计算 Tl"GOpH\]  
  85.analytical procedures 分析程序 g>)&Q >}=W  
  86.vouch 核对 5:v"^"Sz  
  87.trace 追查 8$9<z  
  88.audit sampling 审计抽样 TOmq2*,/  
  89.error 误差 0m k-o  
  90.expected error 预期误差 `7$0H]*6  
  91.population 总体 ``KimeA~  
  92.sampling risk 抽样风险 " UaUaSg#  
  93.non- sampling risk 非抽样风险 k)j, ~JH  
  94.sampling unit 抽样单位 hAq7v']m  
  95.statistical sampling 统计抽样 # vCtH2  
  96.tolerable error 可容忍误差 jx B  
  97.the risk of under reliance 信赖不足风险 [)UL}vAO\q  
  98.the risk of over reliance 信赖过度风险 0Snl_@s  
  99.the risk of incorrect rejection 误拒风险 A (z lX_  
  100. the risk of incorrect acceptance 误受风险 NT+%u-  
  101.working trial balance 试算平衡表 L:UJur%  
  102.index and cross-referencing 索引和交叉索引 KY 085Fvs  
  103.cash receipt 现金收入 sbn|D\p  
  104.cash disbursement 现金支出 x[l_dmq  
  105.bank statement 银行对账单 xQ4 5B` $  
  106.bank reconciliation 银行存款余额调节表 L-Qc[L  
  107.balance sheet date 资产负债表日 OSACH0h  
  108.net realizable value 可变现净值 B>sSl1opI  
  109.storeroom 仓库 2\Bt~;EIx  
  110.sale invoice 销售发票 )fSO|4   
  111.price list 价目表 FVw;`{  
  112.positive confirmation request 积极式询证函 :uwB)G  
  113.negative confirmation request 消极式询证函 }4G/x;D  
  114.purchase requisition 请购单 Hw[(v[v  
  115.receiving report 验收报告 <NRW^#g<x  
  116.gross margin 毛利 }>~';l  
  117.manufacturing overhead 制造费用 lS<T|:gz@  
  118.material requisition 领料单 V*]cF=W[A  
  119.inventory-taking 存货盘点 ~2 aR>R_nT  
  120.bond certificate 债券 e(nT2E  
  121.stock certificate 股票 J*HZ=6L  
  122.audit report 审计报告 \$;Q3t3  
  123.entity 被审计单位 pxC:VJ;  
  124.addressee of the audit report 审计报告的收件人 .3Ex=aQcX  
  125.unqualified opinion 无保留意见 ]6JI((  
  126.qualified opinion 保留意见 8K(3{\J[V  
  127.disclaimer of opinion 无法表示意见 +M@p)pyu  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   #r{`Iv ?nn  
  A (2)absorbed overhead 已吸收制造费用 D}4*Il?  
  A (3)absorption costing 吸收成本计算 { |dU|h  
  A (4)account 账户,报表   , c3gW2E  
  A (5)accounting postulate 会计假设   /;P* ?  
  A (6)accounting series release 会计公告文件   EP O*{bN7O  
  A (7)accounting valuation 会计计价   )X-~+X91 S  
  A (8)account sale 承销清单 X{2))t%  
  A (9)accountability concept 经营责任概念   WGy3SV )  
  A (10)accountancy 会计职业   ynkPI6o  
  A (11)accountant 会计师   1 /@lZ  
  A (12)accounting 会计   )1de<# qM  
  A (13)agency cost 代理成本   VI:EjZ/|a  
  A (14)accounting bases 会计基础   4n1-@qTPF~  
  A (15)accounting manual 会计手册   FUy!j|W6f  
  A (16)accounting period 会计期间   h$\+r<  
  A (17)accounting policies 会计方针   v(Vm:oK,  
  A (18)accounting rate of return 会计报酬率   [+7 Nu  
  A (19)accounting reference date 会计参照日   #fT1\1[]  
  A (20)accounting reference period 会计参照期间   Um4$. BKD  
  A (21)accrual concept 应计概念   B^8]quOH  
  A (22)accrual expenses 应计费用   -TL `nGF  
  A (23)acid test ration 速动比率(酸性测试比率)   T2Du z,  
  A (24)acquisition 购置   vpTYfE  
  A (25)acquisition accounting 收购会计   DdAs]e|D[  
  A (26)activity based accounting 作业基础成本计算   P?QVT;]  
  A (27)adjusting events 调整事项   X0G Mly  
  A (28)administrative expenses 行政管理费   f9`F~6$  
  A (29)advice note 发货通知   N%3 G\|~Q  
  A (30)amortization 摊销   ^uG^XY&ItC  
  A (31)analytical review 分析性检查   >|Xy'ZR  
  A (32)annual equivalent cost 年度等量成本法   <qGVOAnz+  
  A (33)annual report and accounts 年度报告和报表   ^5BLuN6  
  A (34)appraisal cost 检验成本   %M? A>7b  
  A (35)appropriation account 盈余分配账户   YG AB2`!U  
  A (36)articles of association 公司章程细则   gW0{s[}T  
  A (37)assets 资产   Y@ &1[Z  
  A (38)assets cover 资产保障   s> d /9 b  
  A (39)asset value per share 每股资产价值   iEe<+Eyns  
  A (40)associated company 联营公司   ;0R|#9oX_  
  A (41)attainable standard 可达标准   BbCt_z'  
Z.! tp  
 A (42)attributable profit 可归属利润   %+>t @F,GM  
  A (43)audit 审计   P.8CFl X  
  A (44)audit report 审计报告   X?3?R\/  
  A (45)auditing standards 审计准则   <4DSk9/  
  A (46)authorized share capital 额定股本   u+U '|6)E  
  A (47)available hours 可用小时   ,2*^G;J1  
  A (48)avoidable costs 可避免成本 |dP[_nh?  
  B (49)back-to-back loan 易币贷款   :)cn&'l(S  
  B (50)backflush accounting 倒退成本计算   0/r\#"+XT  
  B (51)bad debts 坏帐   [1O s.G2  
  B (52)bad debts ratio 坏帐比率   Yh^~4S?  
  B (53)bank charges 银行手续费   >pS @;t'  
  B (54)bank overdraft 银行透支   N.j?:  
  B (55)bank reconciliation 银行存款调节表   V={`k$p  
  B (56)bank statement 银行对账单   !21#NCw  
  B (57)bankruptcy 破产    47(/K2  
  B (58)basis of apportionment 分摊基础   +x?_\?&Ks  
  B (59)batch 批量   S7/0B4[  
  B (60)batch costing 分批成本计算   Py}`k1t*f  
  B (61)beta factor B(市场)风险因素   iJIDx9 )Z  
  B (62)bill 账单   k{{ iF  
  B (63)bill of exchange 汇票   Ng;K-WB\  
  B (64)bill of landing 提单   Stq [[S5P  
  B (65)bill of materials 用料预计单   Dg:2*m_!j{  
  B (66)bill payable 应付票据   ;p$KM-?2D  
  B (67)bill receivable 应收票据   #gHs!b-g@  
  B (68)bin card 存货记录卡   Glt%%TJb   
  B (69)bonus 红利   E`^?2dv+/  
  B (70)book-keeping 薄记   vZ<@m2  
  B (71)Boston classification 波士顿分类   Ru1I,QvCj"  
  B (72)breakeven chart 保本图   VaLx-RX  
  B (73)breakeven point 保本点   6f$h1$$)^  
  B (74)breaking-down time 复位时间   *58`}]  
  B (75)budget 预算   j|WuOZm\0  
  B (76)budget center 预算中心   M*& tVG   
  B (77)budget cost allowance 预算成本折让   =*ZQGM3w  
  B (78)budget manual 预算手册   c5jd q[0  
  B (79)budget period 预算期间   9/La _ :K  
  B (80)budgetary control 预算控制   ]+ \]2`?  
  B (81)budgeted capacity 预算生产能力   .:<-E%  
  B (82)burden 制造费用   <Z8I#IPl  
  B (83)business center 经营中心   @R!f(\  
  B (84)business entity 营业个体   >9h@Dj[|!  
  B (85)business unit 经营单位   U ?%1:-#F  
 B (86)buy-out management 管理性购买产权   `0 ]kRA8=  
  B (87)by-product 副产品 L}>XH*  
  C (88)called-up share capital 催缴股本   \P3[_kbf1  
  C (89)capacity 生产能力   |'C {nTX  
  C (90)capacity ratios 生产能力比率   Pf?*bI  
  C (91)capital 资本   %J_`-\)"{~  
  C (92)capital assets pricing model资本资产计价模式   2g)W-M  
  C (93)capital commitment 承诺资本   %B;e 7 UJ  
  C (94)capital employed 已运用的资本   sz5&P )X  
  C (95)capital expenditure 资本支出   o0f{ePZ=  
  C (96)capital expenditureauthorization 资本支出核准   k8]uy2R6}  
  C (97)capital expenditure control 资本支出控制   "zT#*>U  
  C (98)capital expenditure proposal资本支出申请   kQr\ktN\  
  C (99)capital funding planning 资本基金筹集计划   (A6 -9g>  
  C (100)capital gain 资本收益   /& qN yo  
  C (101)capital investment appraisal资本投资评估   h4j{44MT  
  C (102)capital maintenance 资本保全   $m.e}`7SF!  
  C (103)capital resource planning 资本资源计划   5CSihw/5  
  C (104)capital surplus 资本盈余   ?1r>t"e5  
  C (105)capital turnover 资本周转率   >&1MD}  
  C (106)card 记录卡   GsYi/Z   
  C (107)cash 现金   Jgf73IX[  
  C (108)cash account 现金账户   r9x.c7=O  
  C (109)cash book 现金账薄   :HDl-8]Lw  
  C (110)cash cow 金牛产品   `M "O #  
  C (111)cash flow 现金流量   pH?tr  
  C (112)cash discounted 现金贴现   gtcU'4~  
  C (113)cash flow budget 现金流量预算   |j[=uS  
  C (114)cash flow statement 现金流量表   YQB.3  
  C (115)cash ledger 现金分类账   JN9 W:X.  
  C (116)cash limit 现金限额   sCX 8  
  C (117)CCA 现时成本会计   8=]R6[,fD  
  C (118)center 中心   \= M*x  
  C (119)changeover time 变更时间   F2;k6M@  
  C (120)chartered entity 特许经济个体   7?@s.Sz|fV  
  C (121)cheque 支票   9~6FWBt  
  C (122)cheque register 支票登记薄   (s/hK  
  C (123)coin analysis 零钱分类   S nMHk3(\  
  C (124)classification 分类   rtl|zCst  
  C (125)clock card 工时卡   YS}uJ&WoF  
  C (126)code 代码   4t( V)1+  
  C (127)commitment accounting 承诺确认会计   ls(lL\  
  C (128)common cost 共同成本   R7/"ye:7J  
  C (129)company limited byguarantee 有限担保责任公司   DPrFBy  
C (130)company limited shares 股份有限公司   qusX]Tst z  
  C (131)competitive position 竞争能力状况   3NEbCILF  
  C (132)concept 概念   vgfLI}|5  
  C (133)conglomerate 跨行业企业   $' SWH+G  
  C (134)consistency concept 一致性概念   kIHfLwh9N  
  C (135)consolidated accounts 合并报表   T.1*32cX  
  C (136)consolidation accounting 合并会计   pRt=5WZ  
  C (137)consortium 财团   .t/XW++  
  C (138)contingency plan 应急计划   D[.;-4"_  
  C (139)contingent liabilities 或有负债   *x^W`i   
  C (140)continuous operation 连续生产   Et\z^y  
  C (141)contra 抵消   Ig&=(Kmr  
  C (142)contract cost 合同成本   Q4gsOx P  
  C (143)contract costing 合同成本计算   hOI| #(-  
  C (144)contribution 贡献毛益   _N4G[jQLJ  
  C (145)contribution centre 贡献中心   #d+bld\  
  C (146)contribution chart 贡献图   I}5#!s< {&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   pi>,>-Z  
  C (148)contribution to salesration 贡献毛益对销售比率   Kh)SgJ3B@  
  C (149)control 控制   4I"p>FIkY  
  C (150)control account 控制帐户   gNon*\a,-B  
  C (151)control limits 控制限度   :G&tM   
  C (152)controllability concept 可控制概念   `"N56  
  C (153)controllable cost 可控制成本   [4V{~`sF  
  C (154)conversion cost 加工成本   U5uO|\+)  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;a]2hd"6  
  C (156)corporate appraisal 公司评估   JLS|G?#0  
  C (157)corporate planning 公司计划   SxC   
  C (158)corporate social reporting 公司社会报告   7*bUy)UZ  
  C (159)corporation 股份公司   /D]?+<h1  
  C (160)cost 成本   l_K=7\N  
  C (161)cost account 成本帐户   z(sfX}%  
  C (162)cost accounting 成本会计   Tw:j}ERq  
  C (163)cost accounting manual 成本手册   W^}fAcQKH  
  C (164)cost accounts calendar 成本报表的日历时间   }O_kbPNw  
  C (165)cost adjustment 成本调整   \,YF['Qq  
  C (166)cost allocation 成本分配   o6JCy\Bx  
  C (167)cost apportionment 成本分摊   3$fzqFo  
  C (168)cost attribution 成本归属   ?0%yDq1_  
  C (169)cost audit 成本审计   FLT4:B7  
  C (170)cost behaviour 成本性态   `|Aj3a3sND  
  C (171)cost benefit analysis 成本效益分析   jf_xm=n  
  C (172)cost center 成本中心   uJQ#l\t  
  C (173)cost driver 成本动因
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