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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 :CH?,x^!@  
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  1.audit   审计 UA@(D  
  2.attestation   鉴证 "YY6_qQR'  
  3.credibility   可信赖程度 Eg&oAY.U  
  4.audit of financial statements 财务报表审计 KjK.Sv{N  
  5.agreed-upon procedures 执行商定程序 k@HV wK'y  
  6.high levels of assurance 高水平保证 \^7D% a=;C  
  7.compilation 编制 9b KK  
  8.reliability 可靠性 y7[D9Zv Z  
  9.relevance 相关性 :by EXe;3  
  10.professional skepticism 职业谨慎 X%ii z  
  11.objectivity 客观性  j6zZ! k  
  12. professional competence 专业胜任能力 -rC_8.u :  
  13.Senior/CPA-in-charge 项目经理 yb)!jLnH  
  14.audit engagement letter 业务约定书 oqu; D'8  
  15.recurring audit 连续审计 ~j}7Fre  
  16.the client 委托人 19.+"H  
  17.change CPA 更换注册会计 yk1.fxik'  
  18.the existing CPA 现任注册会计师 MfzSoxCb  
  19.the successor CPA 后任注册会计师 /yRP>CX~  
  20.the preceding CPA前任注册会计师 83rtQ ;L  
  21.issue the audit report 出具审计报告 $LxfdSa  
  22.expert 专家 \F_~?$  
  23.the board of directors 董事会 {(o$? =  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |8xu*dVAp4  
  25.assess material misstatement risks评估重大错报风险 TL%2?'G  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 I)@b#V=  
  27.a general knowledge of —— 初步了解―――的情况 <B,z)c  
  28.a more knowledge of—— 进一步了解的情况 2<18j  
  29.the prior year‘s working papers 以前年度工作底稿 lPA: aHcj  
  30.minutes of meeting 会议纪要 UZsn14xSA  
  31.business risks 经营风险 85$W\d  
  32.appropriateness 适当性 9~AAdD  
  33.accounting estimate 会计估计 dEz7 @T  
  34.management representations 管理层声明 IhIPy~Hgt  
  35.going concern assumption 持续经营假设 8T3j/ D<r  
  36.audit plan 审计计划 XJ\ j0  
  37.significant audit areas 重点审计领域 ^SdorPOq&  
  38.error 错误 #=>t6B4af  
  39.fraud舞弊 rlQ4+~  
  40.modified or additional procedures 修改或追加审计程序 pq<302uBQ  
  41.misappropriation of assets 侵占资产 ~Q  q0  
  42.transactions without substance 虚假交易 x3dP`<   
  43.unusual pressures 异常压力 1trk  
  44.the suspected noncompliance 涉嫌存在违法行为 B2}|b^'I  
  45.materialiy 重要性 }jF67c->  
  46.exceed the materiality level 超过重要性水平 ^cQTRO|  
  47.approach the materiality level 接近重要性水平 Hzd tR  
  48.an acceptably low level 可接受水平 |&O7F;/_  
  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 3`V #ImV>  
  50.misstatements or omissions 错报或漏报 :i ;iSrKy  
  51.aggregate 总计 n2<#]2h  
  52.subsequent events 期后事项 @@&([f  
  53.adjust the financial statements 调整财务报表 ryk(Am<  
  54.perform additional audit procedures 实施追加的审计程序 ~,199K#'  
  55.audit risk 审计风险 XMt5o&U1  
  56.detection risk 检查风险 %hEhZW{:  
  57.inappropriate audit opinion 不适当的审计意见 ~7$NVKE  
  58.material misstatement 重大的错报 "oZ$/ap\  
  59.tolerable misstatement 可容忍错报 h]|E,!H  
  60.the acceptable level of detection risk 可接受的检查风险 Re`'dde=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !G`7T  
  62.simall business 小规模企业 "mBX$t'gb  
  63.accounting system 会计系统 S"*M9*8  
  64.test of control 控制测试 . fZ*N/  
  65.walk-through test 穿行测试 3B{B6w}t&  
  66.communication 沟通 az5 $.  
  67.flow chart 流程图 d&z^u.SY  
  68.reperformance of internal control 重新执行 6xFvu7L_c;  
  69.audit evidence 审计证据 w_O3];  
  70.substantive procedures 实质性程序 !R{C  
  71.assertions 认定 r`t|}m  
  72.esistence 存在 $)V_oQSqn  
  73.occurrence 发生 T B!z:n  
  74.completeness 完整性 9 ZKB,  
  75.rights and obligations 权利和义务 p5 !B  
  76.valuation and allocation 计价和分摊 x<mHTh:-V  
  77.cutoff 截止 H)eecH$K  
  78.accuracy 准确性 m2j&v$  
  79.classification 分类 "4 Lt:o4x  
  80.inspection 检查 U$-;^=;  
  81.supervision of counting 监盘 Zx%ib8| j  
  82.observation 观察 &mG1V  
  83.confirmation 函证 {$dq7m(  
  84.computation 计算 x/Nh9hh"  
  85.analytical procedures 分析程序 ?9F_E+!  
  86.vouch 核对 mJj [f8  
  87.trace 追查 3bCb_Y  
  88.audit sampling 审计抽样 |U~m8e&:  
  89.error 误差 x4r=ENO)q  
  90.expected error 预期误差 >EMsBX  
  91.population 总体 k7R8Q~4  
  92.sampling risk 抽样风险 o~ v   
  93.non- sampling risk 非抽样风险 aGl*h" &  
  94.sampling unit 抽样单位 "ggViIOw&  
  95.statistical sampling 统计抽样 c^4^z"Mo`  
  96.tolerable error 可容忍误差 V>8)1)dF  
  97.the risk of under reliance 信赖不足风险 }D/O cp~o  
  98.the risk of over reliance 信赖过度风险 l6YToYzE2  
  99.the risk of incorrect rejection 误拒风险 ^oL43#Nlo  
  100. the risk of incorrect acceptance 误受风险 R{GT? wl  
  101.working trial balance 试算平衡表 e58   
  102.index and cross-referencing 索引和交叉索引 Z#J cN quM  
  103.cash receipt 现金收入 RB\0o,mw4  
  104.cash disbursement 现金支出 v#HaZT]u  
  105.bank statement 银行对账单 zOkIPv52~  
  106.bank reconciliation 银行存款余额调节表 S:\a&+og  
  107.balance sheet date 资产负债表日 MS_@ Xe  
  108.net realizable value 可变现净值 r-r)'AAO  
  109.storeroom 仓库 O%w"bEr)N  
  110.sale invoice 销售发票 FuA8vTV{  
  111.price list 价目表 }I1A4=d  
  112.positive confirmation request 积极式询证函 {*X8!P7C  
  113.negative confirmation request 消极式询证函 x_C#ALq9  
  114.purchase requisition 请购单 u{H'evv0O  
  115.receiving report 验收报告 vf |lF9@U  
  116.gross margin 毛利 # 1S*}Q<k  
  117.manufacturing overhead 制造费用 ,wI$O8"!j  
  118.material requisition 领料单 1l8kuwH  
  119.inventory-taking 存货盘点 %lr<;   
  120.bond certificate 债券 X2 Z E9b  
  121.stock certificate 股票 FN25,Q8:*I  
  122.audit report 审计报告 /SXms'C  
  123.entity 被审计单位 `|[" {j}^  
  124.addressee of the audit report 审计报告的收件人 Ca&p;K9FR  
  125.unqualified opinion 无保留意见 c`hj^t  
  126.qualified opinion 保留意见 01/?  
  127.disclaimer of opinion 无法表示意见 ZPM,ZGlu:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   #rE#lHo  
  A (2)absorbed overhead 已吸收制造费用 6X@]<R  
  A (3)absorption costing 吸收成本计算 LX i?FQnLu  
  A (4)account 账户,报表   /(aKhUjhb  
  A (5)accounting postulate 会计假设   EmaVd+Sw  
  A (6)accounting series release 会计公告文件   l&]Wyaz@n  
  A (7)accounting valuation 会计计价   97$1na3gq  
  A (8)account sale 承销清单 F(-1m A&-  
  A (9)accountability concept 经营责任概念   Xv`c@n )  
  A (10)accountancy 会计职业   !'-|]xx(  
  A (11)accountant 会计师   Fu K(SP3  
  A (12)accounting 会计   efK)6T^p  
  A (13)agency cost 代理成本   hhS]wM?B  
  A (14)accounting bases 会计基础   <2\4eusk  
  A (15)accounting manual 会计手册   A[,[j?wC  
  A (16)accounting period 会计期间   2MN AY%iT  
  A (17)accounting policies 会计方针   v7"Hvp3w  
  A (18)accounting rate of return 会计报酬率   QQd%V#M?  
  A (19)accounting reference date 会计参照日   o9tvf|+z  
  A (20)accounting reference period 会计参照期间   "S">#.L  
  A (21)accrual concept 应计概念   Ly0U')D:  
  A (22)accrual expenses 应计费用   \"E-z.wW=  
  A (23)acid test ration 速动比率(酸性测试比率)   |_Y[93 1<  
  A (24)acquisition 购置   JG2)-x;9  
  A (25)acquisition accounting 收购会计   ]Z@+ |&@L  
  A (26)activity based accounting 作业基础成本计算   {kLL&`ii  
  A (27)adjusting events 调整事项   '' @upZBJ  
  A (28)administrative expenses 行政管理费   C$Y pk\p  
  A (29)advice note 发货通知   %cDTy]ILu  
  A (30)amortization 摊销   =Yxu {]G  
  A (31)analytical review 分析性检查   OV l,o  
  A (32)annual equivalent cost 年度等量成本法   @ =RH_NB  
  A (33)annual report and accounts 年度报告和报表   kUl:Yj=&  
  A (34)appraisal cost 检验成本   -PHVM=:  
  A (35)appropriation account 盈余分配账户   7VP[U,  
  A (36)articles of association 公司章程细则   :Kc}R)6  
  A (37)assets 资产   aB`x5vg7ho  
  A (38)assets cover 资产保障   G(alM=q  
  A (39)asset value per share 每股资产价值   +OUYQMmM  
  A (40)associated company 联营公司   0A~zu K  
  A (41)attainable standard 可达标准   ~%6GF57gC  
KUC (n!  
 A (42)attributable profit 可归属利润   I b)>M`J  
  A (43)audit 审计   MTKd:.J6  
  A (44)audit report 审计报告   4eSV( u)4  
  A (45)auditing standards 审计准则   fbbk;Rq.'3  
  A (46)authorized share capital 额定股本   DqLZc01>  
  A (47)available hours 可用小时   P|"U  
  A (48)avoidable costs 可避免成本 F5CV<-jB  
  B (49)back-to-back loan 易币贷款   G<1awi  
  B (50)backflush accounting 倒退成本计算   }&Eb {'  
  B (51)bad debts 坏帐   SX$Nef9p  
  B (52)bad debts ratio 坏帐比率   [:HT=LX3  
  B (53)bank charges 银行手续费   k^|P8v+"D  
  B (54)bank overdraft 银行透支   I2@pkVv3z  
  B (55)bank reconciliation 银行存款调节表   XO)|l8t#$=  
  B (56)bank statement 银行对账单   Kvu0Av-7  
  B (57)bankruptcy 破产   =YPvh]][  
  B (58)basis of apportionment 分摊基础   (6C%w)8'  
  B (59)batch 批量   9zj^\-FA_l  
  B (60)batch costing 分批成本计算   bDLPA27  
  B (61)beta factor B(市场)风险因素   KrQ8//Ih  
  B (62)bill 账单   wIW]uo/=  
  B (63)bill of exchange 汇票   3{mu7 7  
  B (64)bill of landing 提单   r^uo7?gZ^  
  B (65)bill of materials 用料预计单   *mQOW]x%  
  B (66)bill payable 应付票据   \ 9T;-]  
  B (67)bill receivable 应收票据   $<) k-Cf  
  B (68)bin card 存货记录卡   t^h {D   
  B (69)bonus 红利   )V!dmVQq{g  
  B (70)book-keeping 薄记   c\.8hd=<  
  B (71)Boston classification 波士顿分类   =K<8X!xUW  
  B (72)breakeven chart 保本图   *o8DfZ  
  B (73)breakeven point 保本点   aqTMOWyeu  
  B (74)breaking-down time 复位时间   VP4W~;UV|\  
  B (75)budget 预算   &n% 3rC5{  
  B (76)budget center 预算中心   _rQM[{Bkg  
  B (77)budget cost allowance 预算成本折让   90%alG 1>y  
  B (78)budget manual 预算手册   )'{:4MX  
  B (79)budget period 预算期间   MB,;HeP!  
  B (80)budgetary control 预算控制   `I.Uw$,P  
  B (81)budgeted capacity 预算生产能力   W/PZD (  
  B (82)burden 制造费用   nw3CI&Y`  
  B (83)business center 经营中心   Z5/g\G[  
  B (84)business entity 营业个体   pKrol]cth8  
  B (85)business unit 经营单位   0&1!9-(d  
 B (86)buy-out management 管理性购买产权   K!q:A+]  
  B (87)by-product 副产品 dm60O8  
  C (88)called-up share capital 催缴股本   Te`Z Qqb  
  C (89)capacity 生产能力   %DAF2 6t  
  C (90)capacity ratios 生产能力比率   /cBQE=]6  
  C (91)capital 资本   f#:7$:{F1  
  C (92)capital assets pricing model资本资产计价模式   <~BheGmmy  
  C (93)capital commitment 承诺资本   kve{CO*  
  C (94)capital employed 已运用的资本   z5CZ!"&v  
  C (95)capital expenditure 资本支出   ;C8'7  
  C (96)capital expenditureauthorization 资本支出核准   Ak!l}d  
  C (97)capital expenditure control 资本支出控制   jI$}\*g  
  C (98)capital expenditure proposal资本支出申请   Gc) Zu`67  
  C (99)capital funding planning 资本基金筹集计划   Zy2@1-z6  
  C (100)capital gain 资本收益   {0fQ"))"  
  C (101)capital investment appraisal资本投资评估   cGw*edgp6  
  C (102)capital maintenance 资本保全   j|f$: j  
  C (103)capital resource planning 资本资源计划   v4}kmH1  
  C (104)capital surplus 资本盈余   3IqYpK(s  
  C (105)capital turnover 资本周转率   $wa )e  
  C (106)card 记录卡   6a G/=fq  
  C (107)cash 现金   pPcn F`A  
  C (108)cash account 现金账户   RltG/ZI  
  C (109)cash book 现金账薄   ]9?_ m@Ihx  
  C (110)cash cow 金牛产品   jV^Dj  
  C (111)cash flow 现金流量   8$!/Zg  
  C (112)cash discounted 现金贴现   YX+Da"\  
  C (113)cash flow budget 现金流量预算   [{F8+a^  
  C (114)cash flow statement 现金流量表   p1 tfN$-  
  C (115)cash ledger 现金分类账   |[x) %5F  
  C (116)cash limit 现金限额   a_5`9BL  
  C (117)CCA 现时成本会计   JHN3 5a+  
  C (118)center 中心   D/_=rAl1  
  C (119)changeover time 变更时间   1!. CfQi  
  C (120)chartered entity 特许经济个体   w$*t.Q*  
  C (121)cheque 支票   I(r^q"  
  C (122)cheque register 支票登记薄   K;2tY+I  
  C (123)coin analysis 零钱分类   9 |Iq&S  
  C (124)classification 分类   2RD os#  
  C (125)clock card 工时卡   Qci<cVgP  
  C (126)code 代码   Z3=DM=V;v  
  C (127)commitment accounting 承诺确认会计   MT" 2^&R  
  C (128)common cost 共同成本   K /h9x9^  
  C (129)company limited byguarantee 有限担保责任公司   2 @g'3M  
C (130)company limited shares 股份有限公司   Ek'  
  C (131)competitive position 竞争能力状况   KYY~ YP  
  C (132)concept 概念   *7hr3x  
  C (133)conglomerate 跨行业企业   4NxtU/5-sU  
  C (134)consistency concept 一致性概念   '\dau>  
  C (135)consolidated accounts 合并报表   *ms?UFV[r  
  C (136)consolidation accounting 合并会计   H".~@,-}  
  C (137)consortium 财团   eRllF` *  
  C (138)contingency plan 应急计划   GeN8_i[  
  C (139)contingent liabilities 或有负债   ,L&Ka|N0  
  C (140)continuous operation 连续生产   %k#Q) zWJ  
  C (141)contra 抵消   d [z+/L  
  C (142)contract cost 合同成本   hqVx%4s*J  
  C (143)contract costing 合同成本计算   zH8l-0I+$  
  C (144)contribution 贡献毛益   ^ MkT">  
  C (145)contribution centre 贡献中心   +<Ot@luE  
  C (146)contribution chart 贡献图   M:h~;+s  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +` B m  
  C (148)contribution to salesration 贡献毛益对销售比率   8}m] XO  
  C (149)control 控制   F(/^??<5  
  C (150)control account 控制帐户   a  1bu  
  C (151)control limits 控制限度   O&]Y.Z9,A  
  C (152)controllability concept 可控制概念   C( C4R+U  
  C (153)controllable cost 可控制成本   6sl*Ko[  
  C (154)conversion cost 加工成本   Nzz" w_#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   67 >*AL  
  C (156)corporate appraisal 公司评估   pdsjX)O+f  
  C (157)corporate planning 公司计划   =!r9;L,?  
  C (158)corporate social reporting 公司社会报告   c]O3pcU  
  C (159)corporation 股份公司   <1]# E@  
  C (160)cost 成本   R% XbO~{u  
  C (161)cost account 成本帐户   `bO+3Y'5  
  C (162)cost accounting 成本会计   {U4BPKo f  
  C (163)cost accounting manual 成本手册   >:5/V0;,  
  C (164)cost accounts calendar 成本报表的日历时间   _ I+#K M  
  C (165)cost adjustment 成本调整   ;ej;<7+  
  C (166)cost allocation 成本分配   DGdSu6s$  
  C (167)cost apportionment 成本分摊   }NDw3{zn  
  C (168)cost attribution 成本归属   Q~]#x![u0  
  C (169)cost audit 成本审计   J=W"FEXTL7  
  C (170)cost behaviour 成本性态   3.B|uN  
  C (171)cost benefit analysis 成本效益分析   5SFeJBS  
  C (172)cost center 成本中心   swuW6p  
  C (173)cost driver 成本动因
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