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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{ N KDkDH  
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  1.audit   审计 #K7i<Bf  
  2.attestation   鉴证 x5m .MQ J  
  3.credibility   可信赖程度 O.=~/!(  
  4.audit of financial statements 财务报表审计 do{#y*B/g!  
  5.agreed-upon procedures 执行商定程序 G'( %8\  
  6.high levels of assurance 高水平保证 -A9 !Y{Z  
  7.compilation 编制 ,_T,B'a:  
  8.reliability 可靠性 V/+r"l e  
  9.relevance 相关性 n@BE*I<"  
  10.professional skepticism 职业谨慎 Sv-}w$  
  11.objectivity 客观性 J+&AtGq]u  
  12. professional competence 专业胜任能力 DR9M8E  
  13.Senior/CPA-in-charge 项目经理 3V`K^X3  
  14.audit engagement letter 业务约定书 yXNE2K  
  15.recurring audit 连续审计 jh]wHG  
  16.the client 委托人 )BTJs)E  
  17.change CPA 更换注册会计 (0W%Y Z!&  
  18.the existing CPA 现任注册会计师 -!MDYj+U  
  19.the successor CPA 后任注册会计师 Bh*~I_Ta>  
  20.the preceding CPA前任注册会计师 }i/&m&VU  
  21.issue the audit report 出具审计报告 0 +8ThZ?n  
  22.expert 专家 g\ @ nA4  
  23.the board of directors 董事会 JBE'B Q@  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6mEW*qp2F  
  25.assess material misstatement risks评估重大错报风险 v?<x"XKR  
  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 m7kDxs(KO  
  27.a general knowledge of —— 初步了解―――的情况 V#!ypX]AB[  
  28.a more knowledge of—— 进一步了解的情况 ,I=Cl mR  
  29.the prior year‘s working papers 以前年度工作底稿 (k M\R|  
  30.minutes of meeting 会议纪要 nl5K1!1  
  31.business risks 经营风险 _OcgD<  
  32.appropriateness 适当性  jjvm<;lv  
  33.accounting estimate 会计估计 c0<Y017sG  
  34.management representations 管理层声明 ?9!tMRb  
  35.going concern assumption 持续经营假设 c ~YD|l  
  36.audit plan 审计计划 S M987Y!B  
  37.significant audit areas 重点审计领域 Ph]e\  
  38.error 错误 q) /;|h  
  39.fraud舞弊 2O9dU 5b  
  40.modified or additional procedures 修改或追加审计程序 W\U zw,vI  
  41.misappropriation of assets 侵占资产 ]rn!+z  
  42.transactions without substance 虚假交易 uA!T@>vl  
  43.unusual pressures 异常压力 z}C#+VhQ`  
  44.the suspected noncompliance 涉嫌存在违法行为 ]02 l!"  
  45.materialiy 重要性 <4{@g]0RV  
  46.exceed the materiality level 超过重要性水平 2t[c^J  
  47.approach the materiality level 接近重要性水平  R76'1o  
  48.an acceptably low level 可接受水平 =oT@h 9VI  
  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  e^&YQl  
  50.misstatements or omissions 错报或漏报 UXQ{J5Ox+  
  51.aggregate 总计 0 nWV1)Q0=  
  52.subsequent events 期后事项 7@EYF  
  53.adjust the financial statements 调整财务报表 /GM-#q a  
  54.perform additional audit procedures 实施追加的审计程序 6{lWUr  
  55.audit risk 审计风险   Kz3u  
  56.detection risk 检查风险 _5 tw1 >  
  57.inappropriate audit opinion 不适当的审计意见 lu(G3T8  
  58.material misstatement 重大的错报 _5U Fml9  
  59.tolerable misstatement 可容忍错报 )r?i^D&4  
  60.the acceptable level of detection risk 可接受的检查风险 y13=y}dyDH  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 m3_ e]v3{o  
  62.simall business 小规模企业 308w0eP  
  63.accounting system 会计系统 s 7xRry  
  64.test of control 控制测试 i'e^[ oZ  
  65.walk-through test 穿行测试 K/\#FJno  
  66.communication 沟通 (= !_ 5l  
  67.flow chart 流程图 82J0t}:U  
  68.reperformance of internal control 重新执行 [po+a@ %  
  69.audit evidence 审计证据 Vg \-^$  
  70.substantive procedures 实质性程序 :WA o{|&  
  71.assertions 认定 i $I|JJJ  
  72.esistence 存在 @/$mZ]|T  
  73.occurrence 发生 zZ32K@  
  74.completeness 完整性 sgX}`JH?z  
  75.rights and obligations 权利和义务 |!!E5osXq  
  76.valuation and allocation 计价和分摊 E 3I'3  
  77.cutoff 截止 &2xYG{Z  
  78.accuracy 准确性 &g& &-=7)  
  79.classification 分类 !+hX$_RT  
  80.inspection 检查 _a<PUdP  
  81.supervision of counting 监盘 hLm9"N'Pf  
  82.observation 观察 "apv)xdW  
  83.confirmation 函证 '|XP}V0I  
  84.computation 计算 ,s)~Y p?<  
  85.analytical procedures 分析程序 lZ) u4_  
  86.vouch 核对 2{V|  
  87.trace 追查 U1q$B32  
  88.audit sampling 审计抽样 p\-.DRwT`  
  89.error 误差 [qZ4+xF,,  
  90.expected error 预期误差 b$$XriD]  
  91.population 总体 ~36c0 =  
  92.sampling risk 抽样风险 FwW%@Y  
  93.non- sampling risk 非抽样风险 ]#:xl}'LS  
  94.sampling unit 抽样单位 \clWrK  
  95.statistical sampling 统计抽样 r?X^*o9  
  96.tolerable error 可容忍误差 GzB%vsv9 5  
  97.the risk of under reliance 信赖不足风险 = oh6;Ojt  
  98.the risk of over reliance 信赖过度风险 /GeS(xzQ  
  99.the risk of incorrect rejection 误拒风险 u-K 5  
  100. the risk of incorrect acceptance 误受风险 ^@19cU?q  
  101.working trial balance 试算平衡表 =VY4y]V  
  102.index and cross-referencing 索引和交叉索引 3\WES!  
  103.cash receipt 现金收入 ]yIy~V  
  104.cash disbursement 现金支出 kW:!$MX!  
  105.bank statement 银行对账单 ncA2en?  
  106.bank reconciliation 银行存款余额调节表 >u/yp[K y  
  107.balance sheet date 资产负债表日 qt:->yiq+  
  108.net realizable value 可变现净值 |1<Z3\+_/  
  109.storeroom 仓库 CTP%  
  110.sale invoice 销售发票 R|M:6]}   
  111.price list 价目表 eS.]@ E-T  
  112.positive confirmation request 积极式询证函 (i?^g &  
  113.negative confirmation request 消极式询证函 b gD Dys  
  114.purchase requisition 请购单 XM 7zA^-  
  115.receiving report 验收报告 Y$Ke{6 4  
  116.gross margin 毛利 &%bX&;ECzf  
  117.manufacturing overhead 制造费用 5 O6MI4:  
  118.material requisition 领料单 dog,vUu  
  119.inventory-taking 存货盘点 >lj3MNSH  
  120.bond certificate 债券 }dR *bG  
  121.stock certificate 股票 Bf}_ Jw-=  
  122.audit report 审计报告 n$?oZ *;  
  123.entity 被审计单位 w:N2 xI  
  124.addressee of the audit report 审计报告的收件人 ?yU# '`q  
  125.unqualified opinion 无保留意见 ' FK"-)s  
  126.qualified opinion 保留意见 Iymz2  
  127.disclaimer of opinion 无法表示意见 |S8pq4eKJ_  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   hf-S6PEsM  
  A (2)absorbed overhead 已吸收制造费用 ,@;<u'1\G  
  A (3)absorption costing 吸收成本计算 [K KoEZ  
  A (4)account 账户,报表   pZjFpd|  
  A (5)accounting postulate 会计假设   w&gHmi  
  A (6)accounting series release 会计公告文件   vuP1gem  
  A (7)accounting valuation 会计计价   Uoe?5Of( *  
  A (8)account sale 承销清单 re!CF8 q  
  A (9)accountability concept 经营责任概念   YH>n{o;- ?  
  A (10)accountancy 会计职业   UGMdWq  
  A (11)accountant 会计师   *T lv'E.M  
  A (12)accounting 会计   [Wh 43Z  
  A (13)agency cost 代理成本   21[F%,{.),  
  A (14)accounting bases 会计基础   vKC>t95  
  A (15)accounting manual 会计手册   ;:4puv+]  
  A (16)accounting period 会计期间   %xRS9A 4  
  A (17)accounting policies 会计方针   ep!.kA=\  
  A (18)accounting rate of return 会计报酬率   9<ayQ*  
  A (19)accounting reference date 会计参照日   }VGiT~2$  
  A (20)accounting reference period 会计参照期间   KOQTvJ_#  
  A (21)accrual concept 应计概念   fjFy$NX&>  
  A (22)accrual expenses 应计费用   &M!:,B  
  A (23)acid test ration 速动比率(酸性测试比率)   Cw}\t!*!  
  A (24)acquisition 购置   8f.La  
  A (25)acquisition accounting 收购会计   O2e "TH3  
  A (26)activity based accounting 作业基础成本计算   rBf?kDt6l  
  A (27)adjusting events 调整事项   }0( Na  
  A (28)administrative expenses 行政管理费   -ZB"Yg$l  
  A (29)advice note 发货通知   K?4(ou  
  A (30)amortization 摊销   >g&`g}xZQ  
  A (31)analytical review 分析性检查   v`&Z.9!Tz^  
  A (32)annual equivalent cost 年度等量成本法   'gGB-=yvbO  
  A (33)annual report and accounts 年度报告和报表   :m\KQ1sq  
  A (34)appraisal cost 检验成本   .vO.g/o  
  A (35)appropriation account 盈余分配账户   @2gMtf?<  
  A (36)articles of association 公司章程细则   q~n2VU4L*  
  A (37)assets 资产   v(iUo&Ge  
  A (38)assets cover 资产保障   0pFHE>  
  A (39)asset value per share 每股资产价值   K^H t$04  
  A (40)associated company 联营公司   U \ued=H  
  A (41)attainable standard 可达标准   kR|y0V {K*  
Q-v[O4 y~  
 A (42)attributable profit 可归属利润   &[kgrRF@HU  
  A (43)audit 审计   ~<aB-. d  
  A (44)audit report 审计报告   0,/x#  
  A (45)auditing standards 审计准则   )^TQedF  
  A (46)authorized share capital 额定股本   s /M~RB!w  
  A (47)available hours 可用小时   ^v-'=1ub?  
  A (48)avoidable costs 可避免成本 #A; Z4jK  
  B (49)back-to-back loan 易币贷款   gEP E9ew  
  B (50)backflush accounting 倒退成本计算   d]E vC>  
  B (51)bad debts 坏帐   UsN b&aue  
  B (52)bad debts ratio 坏帐比率   OX4D'  
  B (53)bank charges 银行手续费   sFK<:ka  
  B (54)bank overdraft 银行透支   Q8y|:tb$Y  
  B (55)bank reconciliation 银行存款调节表   @3YuV=QfH  
  B (56)bank statement 银行对账单   F/sBr7I  
  B (57)bankruptcy 破产   Oq6n.:8g"  
  B (58)basis of apportionment 分摊基础   Tm52=+uf$  
  B (59)batch 批量   $x;h[,y   
  B (60)batch costing 分批成本计算   }eM <A$J  
  B (61)beta factor B(市场)风险因素   s.'\&B[  
  B (62)bill 账单   x[UO1% _o-  
  B (63)bill of exchange 汇票   M%xL K7  
  B (64)bill of landing 提单   *K'ej4"u  
  B (65)bill of materials 用料预计单   1i:g /H  
  B (66)bill payable 应付票据   f)Q]{cb6  
  B (67)bill receivable 应收票据   'V#ew\  
  B (68)bin card 存货记录卡   gqRTv_;  
  B (69)bonus 红利   S7{.liHf  
  B (70)book-keeping 薄记   1m;*fs  
  B (71)Boston classification 波士顿分类   F|TMpH/  
  B (72)breakeven chart 保本图   !" %sp6Wc  
  B (73)breakeven point 保本点   l-}5@D[  
  B (74)breaking-down time 复位时间   z\>X[yNpA  
  B (75)budget 预算   $?AA"Nz  
  B (76)budget center 预算中心   @T1+b"TC  
  B (77)budget cost allowance 预算成本折让   p"IS"k%  
  B (78)budget manual 预算手册   x }'4^Cv  
  B (79)budget period 预算期间   g ypq`F  
  B (80)budgetary control 预算控制   m,C,<I|'d  
  B (81)budgeted capacity 预算生产能力   S.|kg2  
  B (82)burden 制造费用   8zDH<Gb  
  B (83)business center 经营中心   2 pa3}6P+  
  B (84)business entity 营业个体   dqA[|bV  
  B (85)business unit 经营单位   1Dp @n  
 B (86)buy-out management 管理性购买产权   wI@I(r~ g  
  B (87)by-product 副产品 9,f<Nb(\  
  C (88)called-up share capital 催缴股本   ,M.!z@  
  C (89)capacity 生产能力   5;8B!%b  
  C (90)capacity ratios 生产能力比率   6\fMzm  
  C (91)capital 资本   .*-w UBr  
  C (92)capital assets pricing model资本资产计价模式   9<h]OXv  
  C (93)capital commitment 承诺资本   <W59mweW#5  
  C (94)capital employed 已运用的资本   e ]o'i;I  
  C (95)capital expenditure 资本支出   |( 9#v t#  
  C (96)capital expenditureauthorization 资本支出核准   34wM%@D*c  
  C (97)capital expenditure control 资本支出控制   $n Sh[ {  
  C (98)capital expenditure proposal资本支出申请   in #]3QGV  
  C (99)capital funding planning 资本基金筹集计划   kEhm'  
  C (100)capital gain 资本收益   RE $3| z  
  C (101)capital investment appraisal资本投资评估   L'XdX\5  
  C (102)capital maintenance 资本保全   z<%g #bo  
  C (103)capital resource planning 资本资源计划   H9VXsFTW  
  C (104)capital surplus 资本盈余   G yAgPz  
  C (105)capital turnover 资本周转率   xVkTRCh  
  C (106)card 记录卡   ^qGA!_  
  C (107)cash 现金   =lC;^&D-0/  
  C (108)cash account 现金账户   M&/aJRBS  
  C (109)cash book 现金账薄   _gm?FxV:  
  C (110)cash cow 金牛产品   &49$hF g6"  
  C (111)cash flow 现金流量   0w(T^G hZ  
  C (112)cash discounted 现金贴现   qJ+52U|z  
  C (113)cash flow budget 现金流量预算   Z%5nVsm:G  
  C (114)cash flow statement 现金流量表   AR~$MCR]"k  
  C (115)cash ledger 现金分类账   !3I(4?G,  
  C (116)cash limit 现金限额   MuoctW  
  C (117)CCA 现时成本会计   / $9 :L  
  C (118)center 中心   9Ue7 ~"=  
  C (119)changeover time 变更时间   Cb{A:\>Q{  
  C (120)chartered entity 特许经济个体   }\f(qw  
  C (121)cheque 支票   3p3WDL7  
  C (122)cheque register 支票登记薄   xshAr J& A  
  C (123)coin analysis 零钱分类   @>G&7r:U  
  C (124)classification 分类   'ZC}9=_g  
  C (125)clock card 工时卡   b-BM"~N'  
  C (126)code 代码   |ck ZyDA  
  C (127)commitment accounting 承诺确认会计   ,9Z2cgXwJ  
  C (128)common cost 共同成本   #~4{`]W6  
  C (129)company limited byguarantee 有限担保责任公司   4W!\4Va  
C (130)company limited shares 股份有限公司   +~ 3w5.8  
  C (131)competitive position 竞争能力状况   j!x<QNNX  
  C (132)concept 概念   =@JS88+  
  C (133)conglomerate 跨行业企业   ZUXse1,  
  C (134)consistency concept 一致性概念   ) \-96 xd  
  C (135)consolidated accounts 合并报表   7Aio`&^  
  C (136)consolidation accounting 合并会计   6Q2or n[  
  C (137)consortium 财团   z|3`0eWIG  
  C (138)contingency plan 应急计划   F)/~p&H  
  C (139)contingent liabilities 或有负债   #d Z/UM(u  
  C (140)continuous operation 连续生产   VFl 1 f  
  C (141)contra 抵消   %6A-OF  
  C (142)contract cost 合同成本   |^Ew<  
  C (143)contract costing 合同成本计算   NtY*sUKRD  
  C (144)contribution 贡献毛益   _{e&@ d  
  C (145)contribution centre 贡献中心   CF|moc:;  
  C (146)contribution chart 贡献图   *D?((_+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   4ZI!,lv*  
  C (148)contribution to salesration 贡献毛益对销售比率   3>Q@r>c  
  C (149)control 控制   ~V2ajM1Z&O  
  C (150)control account 控制帐户   @7@e`b?  
  C (151)control limits 控制限度   8:HSPDU.  
  C (152)controllability concept 可控制概念   >f\zCT%cf  
  C (153)controllable cost 可控制成本   (Qk&g"I  
  C (154)conversion cost 加工成本    G la@l<  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Z|ZBKcmg  
  C (156)corporate appraisal 公司评估   I9}+(6  
  C (157)corporate planning 公司计划   T-9k<,>?  
  C (158)corporate social reporting 公司社会报告   *o02!EYge  
  C (159)corporation 股份公司   w"cM<Ewu  
  C (160)cost 成本   _0,"vFdj  
  C (161)cost account 成本帐户   A\".t=+7  
  C (162)cost accounting 成本会计   !8xKf*y  
  C (163)cost accounting manual 成本手册    yS[z2:!  
  C (164)cost accounts calendar 成本报表的日历时间   rH9uGm-*  
  C (165)cost adjustment 成本调整   J`w ]}GlH  
  C (166)cost allocation 成本分配   )A="eW_>  
  C (167)cost apportionment 成本分摊   ;>9OgO  
  C (168)cost attribution 成本归属   s$DGd T)  
  C (169)cost audit 成本审计   !0I dp%  
  C (170)cost behaviour 成本性态   99^AT*ByY  
  C (171)cost benefit analysis 成本效益分析   - <J q  
  C (172)cost center 成本中心   &/s~? Iq  
  C (173)cost driver 成本动因
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