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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 VP"L _Um  
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  1.audit   审计 @GEvI2Vf.0  
  2.attestation   鉴证 '3xSzsDn  
  3.credibility   可信赖程度 U-Iwda8v  
  4.audit of financial statements 财务报表审计 &Y,Rm78  
  5.agreed-upon procedures 执行商定程序 &A`QPk8n  
  6.high levels of assurance 高水平保证 eD/?$@y  
  7.compilation 编制 O 8fh'6  
  8.reliability 可靠性 .FC1:y<aO  
  9.relevance 相关性 yZ2,AR%  
  10.professional skepticism 职业谨慎 M"J $c42  
  11.objectivity 客观性 uo%zfi?  
  12. professional competence 专业胜任能力 RS93_F8   
  13.Senior/CPA-in-charge 项目经理 Q'rG' |  
  14.audit engagement letter 业务约定书 1wq 6E  
  15.recurring audit 连续审计 -@QLE}~k[  
  16.the client 委托人 OU[Sm7B  
  17.change CPA 更换注册会计 xE} q(.]  
  18.the existing CPA 现任注册会计师 e5AiIVlv  
  19.the successor CPA 后任注册会计师 L h0<A%  
  20.the preceding CPA前任注册会计师 :jhJp m1Xq  
  21.issue the audit report 出具审计报告 5-sxTp  
  22.expert 专家 <vAg\Tv:S  
  23.the board of directors 董事会 a7CJ~8-1K  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?$gEX@5h  
  25.assess material misstatement risks评估重大错报风险 V^Nc0r   
  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 Lkb?,j5  
  27.a general knowledge of —— 初步了解―――的情况 AKHi$Bk  
  28.a more knowledge of—— 进一步了解的情况 )D@ NX/}  
  29.the prior year‘s working papers 以前年度工作底稿 /1^%32c  
  30.minutes of meeting 会议纪要 .IgCC_C9  
  31.business risks 经营风险 a([cuh.  
  32.appropriateness 适当性 S4\T (  
  33.accounting estimate 会计估计 0h5T&U]${Y  
  34.management representations 管理层声明 jKtbGVZ 7r  
  35.going concern assumption 持续经营假设 e06r5%|.%  
  36.audit plan 审计计划 Vdjca:`  
  37.significant audit areas 重点审计领域 Bp b_y;E  
  38.error 错误 vb$k/8JK  
  39.fraud舞弊 @NNN&%  
  40.modified or additional procedures 修改或追加审计程序 u6D>^qF}@'  
  41.misappropriation of assets 侵占资产 :*\JJ w  
  42.transactions without substance 虚假交易 YUc&X^O  
  43.unusual pressures 异常压力 Er%nSH^"  
  44.the suspected noncompliance 涉嫌存在违法行为 k<AnTboa  
  45.materialiy 重要性 M,7v}[Tbl  
  46.exceed the materiality level 超过重要性水平 VkUMMq{  
  47.approach the materiality level 接近重要性水平 eE7+fMP{  
  48.an acceptably low level 可接受水平 tQ*5[F,fm  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 V a<L[8  
  50.misstatements or omissions 错报或漏报 |J8c|h<  
  51.aggregate 总计 QV"  |  
  52.subsequent events 期后事项 ]r|X[9  
  53.adjust the financial statements 调整财务报表 38rC; 6  
  54.perform additional audit procedures 实施追加的审计程序 A?Uyj   
  55.audit risk 审计风险 Z~v.!j0  
  56.detection risk 检查风险 l].dOso$`  
  57.inappropriate audit opinion 不适当的审计意见 HD$W\P  
  58.material misstatement 重大的错报 zs WYV n]  
  59.tolerable misstatement 可容忍错报 meE&, {  
  60.the acceptable level of detection risk 可接受的检查风险 t}]=5)9<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <Azv VSA,  
  62.simall business 小规模企业 l&[ x)W  
  63.accounting system 会计系统 4s%vx]E  
  64.test of control 控制测试 <Knl6$B  
  65.walk-through test 穿行测试 M"1}"ex#  
  66.communication 沟通 6> X7JMRY  
  67.flow chart 流程图 ZI}7#K<9X  
  68.reperformance of internal control 重新执行 eqg|bc[i!t  
  69.audit evidence 审计证据 )}tI8  
  70.substantive procedures 实质性程序 5hg:@i',  
  71.assertions 认定 '0lX;z1  
  72.esistence 存在 zXIVHC,"{  
  73.occurrence 发生 bU7n1pzW,o  
  74.completeness 完整性 P|l62!m<   
  75.rights and obligations 权利和义务 1=}+NK!  
  76.valuation and allocation 计价和分摊 ;3'ta!.c  
  77.cutoff 截止 b:SjJA,HM  
  78.accuracy 准确性 FxW~Co  
  79.classification 分类 z;J"3kM  
  80.inspection 检查 `$Z:j;F  
  81.supervision of counting 监盘 Se {}OG)  
  82.observation 观察 i]N jn k  
  83.confirmation 函证 Y({&} \o  
  84.computation 计算 s#hIzt  
  85.analytical procedures 分析程序 p D-k<8|  
  86.vouch 核对 j  Jt"=  
  87.trace 追查 3rBSwgRl  
  88.audit sampling 审计抽样 0Q`Dp;a5&  
  89.error 误差 '1'De^%6W  
  90.expected error 预期误差 ibAZ=RD  
  91.population 总体  ltK\ )L  
  92.sampling risk 抽样风险 db -h=L|  
  93.non- sampling risk 非抽样风险  qr~P$  
  94.sampling unit 抽样单位 #ue WU  
  95.statistical sampling 统计抽样 f#f<Ii  
  96.tolerable error 可容忍误差 U[,."w]T  
  97.the risk of under reliance 信赖不足风险 > mk>VM  
  98.the risk of over reliance 信赖过度风险 Vsw] v  
  99.the risk of incorrect rejection 误拒风险 W8,4LxH  
  100. the risk of incorrect acceptance 误受风险 ?71?Vd  
  101.working trial balance 试算平衡表 MVP|l_2!  
  102.index and cross-referencing 索引和交叉索引 xq$(=WPI  
  103.cash receipt 现金收入 tpPP5C{  
  104.cash disbursement 现金支出 $lVR6|n  
  105.bank statement 银行对账单 o^+2%S`]  
  106.bank reconciliation 银行存款余额调节表 rZ'&'#Q  
  107.balance sheet date 资产负债表日 Sqn|   
  108.net realizable value 可变现净值 'o}v{f  
  109.storeroom 仓库 [ ICFPY6  
  110.sale invoice 销售发票 QP>tu1B|  
  111.price list 价目表 {G.W?  
  112.positive confirmation request 积极式询证函 J PO'1 D)  
  113.negative confirmation request 消极式询证函 WVZ](D8Gc]  
  114.purchase requisition 请购单 Bm"-X:='  
  115.receiving report 验收报告 ? TWve)U  
  116.gross margin 毛利 -+y lJo[D  
  117.manufacturing overhead 制造费用 fJ<I|ZZ  
  118.material requisition 领料单 (w[#h9j  
  119.inventory-taking 存货盘点 J,(@1R]KF:  
  120.bond certificate 债券 03p D<  
  121.stock certificate 股票 N> 7sG(!'"  
  122.audit report 审计报告 qtrN=c3x  
  123.entity 被审计单位 %B}<5iO  
  124.addressee of the audit report 审计报告的收件人 NVnId p  
  125.unqualified opinion 无保留意见 {# `O'F>  
  126.qualified opinion 保留意见 *Ri\7CqU"6  
  127.disclaimer of opinion 无法表示意见 c~``)N  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   A4uKE"WE  
  A (2)absorbed overhead 已吸收制造费用 Ah 2*7@U  
  A (3)absorption costing 吸收成本计算 A>\5fO  
  A (4)account 账户,报表   S4 j5-  
  A (5)accounting postulate 会计假设   %cO^:  
  A (6)accounting series release 会计公告文件   =y^`yv 3  
  A (7)accounting valuation 会计计价   pl }nb Y  
  A (8)account sale 承销清单 S2i*Li  
  A (9)accountability concept 经营责任概念   _"%hcCMw  
  A (10)accountancy 会计职业   o%yfR.M6$  
  A (11)accountant 会计师   r=Tz++!  
  A (12)accounting 会计   \+)aYP2Hu  
  A (13)agency cost 代理成本   dl]pdg<  
  A (14)accounting bases 会计基础   ^%n]_[RUn4  
  A (15)accounting manual 会计手册   *O|_)G  
  A (16)accounting period 会计期间   DHq#beN  
  A (17)accounting policies 会计方针   &=^YN"=Z  
  A (18)accounting rate of return 会计报酬率   Ko|m<;LX  
  A (19)accounting reference date 会计参照日   '\O[j*h^.  
  A (20)accounting reference period 会计参照期间   a`e'HQ  
  A (21)accrual concept 应计概念   I1 pnF61U  
  A (22)accrual expenses 应计费用   K/iFB  
  A (23)acid test ration 速动比率(酸性测试比率)   Rtu"#XcBw+  
  A (24)acquisition 购置   _`I}"`2H  
  A (25)acquisition accounting 收购会计   XL3m#zW&  
  A (26)activity based accounting 作业基础成本计算   l|81_BC"  
  A (27)adjusting events 调整事项   ?:tk8Kgf  
  A (28)administrative expenses 行政管理费   DFkDlx  
  A (29)advice note 发货通知   u\{MQB{T  
  A (30)amortization 摊销   skm~~JM^  
  A (31)analytical review 分析性检查   F;bkV}^  
  A (32)annual equivalent cost 年度等量成本法   \ 5.nr*5  
  A (33)annual report and accounts 年度报告和报表   h2-v.Tjf  
  A (34)appraisal cost 检验成本   !,+<?o y  
  A (35)appropriation account 盈余分配账户   Bs `mzA54  
  A (36)articles of association 公司章程细则   K0WX($z~;  
  A (37)assets 资产   %4wEAi$I  
  A (38)assets cover 资产保障   0q28Ulv9  
  A (39)asset value per share 每股资产价值   SBy{sbx4&F  
  A (40)associated company 联营公司   gR+P !Eow  
  A (41)attainable standard 可达标准   +Wl]1 c/  
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 A (42)attributable profit 可归属利润   |:.s6a#(  
  A (43)audit 审计   ;Fo7 -kK  
  A (44)audit report 审计报告   ?W_8 X2(`  
  A (45)auditing standards 审计准则   v%r/PHw  
  A (46)authorized share capital 额定股本   H&8~"h6n  
  A (47)available hours 可用小时   8BrC@L2E0  
  A (48)avoidable costs 可避免成本 R4X9g\KpAt  
  B (49)back-to-back loan 易币贷款   !</U"P:L  
  B (50)backflush accounting 倒退成本计算   7'OR ;b$  
  B (51)bad debts 坏帐   r$v \\^?2  
  B (52)bad debts ratio 坏帐比率   *8Su:=*b  
  B (53)bank charges 银行手续费   ^OV!Q\j.q  
  B (54)bank overdraft 银行透支   a "i(.(9$J  
  B (55)bank reconciliation 银行存款调节表   |"PS e~ u  
  B (56)bank statement 银行对账单   V?Q45t Ae  
  B (57)bankruptcy 破产   .820~b0  
  B (58)basis of apportionment 分摊基础   q44v I  
  B (59)batch 批量   a x)J!I18  
  B (60)batch costing 分批成本计算   n*ROlCxV  
  B (61)beta factor B(市场)风险因素   fK~8h  
  B (62)bill 账单   kL8 E#  
  B (63)bill of exchange 汇票   ju5o).!bg  
  B (64)bill of landing 提单   _xH<R  
  B (65)bill of materials 用料预计单   8bQXC+bK  
  B (66)bill payable 应付票据   w2!:>8o:  
  B (67)bill receivable 应收票据   AFM+`{Cq  
  B (68)bin card 存货记录卡   -[J4nN&N  
  B (69)bonus 红利   Q>$lf.)  
  B (70)book-keeping 薄记   *|j4>W\J  
  B (71)Boston classification 波士顿分类   m]*a;a'}#  
  B (72)breakeven chart 保本图   +=Q:g,kP  
  B (73)breakeven point 保本点   $9j>oUG  
  B (74)breaking-down time 复位时间   FaWDAL=Vhk  
  B (75)budget 预算   St(jrZb  
  B (76)budget center 预算中心   B|V!=r1%  
  B (77)budget cost allowance 预算成本折让   ~ o2Z5,H  
  B (78)budget manual 预算手册   8(&6*- 7=  
  B (79)budget period 预算期间   AbhR *  
  B (80)budgetary control 预算控制   pouXt-%2X  
  B (81)budgeted capacity 预算生产能力   4!OGNr$V@  
  B (82)burden 制造费用   WtKKdL  
  B (83)business center 经营中心   #AP;GoIf"j  
  B (84)business entity 营业个体   .gGO+8[N*  
  B (85)business unit 经营单位   mA$86 X_  
 B (86)buy-out management 管理性购买产权   O 9-`e  
  B (87)by-product 副产品 oemN$g&7  
  C (88)called-up share capital 催缴股本   (]\p'%A)  
  C (89)capacity 生产能力   63%V_B|  
  C (90)capacity ratios 生产能力比率    [B`4I  
  C (91)capital 资本   4X*U~}  
  C (92)capital assets pricing model资本资产计价模式   k0N>J8y  
  C (93)capital commitment 承诺资本   ?%su?L  
  C (94)capital employed 已运用的资本   ]" e'z  
  C (95)capital expenditure 资本支出   iLJ@oM;2  
  C (96)capital expenditureauthorization 资本支出核准   p-_9I7?  
  C (97)capital expenditure control 资本支出控制   v0!|TI3s  
  C (98)capital expenditure proposal资本支出申请   ?>{u@tYL  
  C (99)capital funding planning 资本基金筹集计划   gE $Uv*Gj  
  C (100)capital gain 资本收益   $M4Z_zle)  
  C (101)capital investment appraisal资本投资评估   %7 yQ0'P  
  C (102)capital maintenance 资本保全   N%>h>HJ  
  C (103)capital resource planning 资本资源计划   q2J |koT  
  C (104)capital surplus 资本盈余   &4KUXn[F  
  C (105)capital turnover 资本周转率   d/F^ez  
  C (106)card 记录卡   ZO/Jf Jn~  
  C (107)cash 现金   3M+rFB}tS  
  C (108)cash account 现金账户   fCN+9!ljG`  
  C (109)cash book 现金账薄   QEbf]U=  
  C (110)cash cow 金牛产品   mD.6cV  
  C (111)cash flow 现金流量   3M m_xYDud  
  C (112)cash discounted 现金贴现   OI6Mx$  
  C (113)cash flow budget 现金流量预算   *xpn-hCp<  
  C (114)cash flow statement 现金流量表   CJCxL\  
  C (115)cash ledger 现金分类账   0&fO)de96  
  C (116)cash limit 现金限额   o6;  
  C (117)CCA 现时成本会计   YkMFU'?[  
  C (118)center 中心   fNu/>pN  
  C (119)changeover time 变更时间   QD{1?aY  
  C (120)chartered entity 特许经济个体   H"^9g3 U  
  C (121)cheque 支票   'h0>]A 2|X  
  C (122)cheque register 支票登记薄   %z1^  
  C (123)coin analysis 零钱分类   xRgdU+,Mj  
  C (124)classification 分类   `pCy:J?d>l  
  C (125)clock card 工时卡   \b $pH  
  C (126)code 代码   0wNlt#G;{  
  C (127)commitment accounting 承诺确认会计   #BcUE?K*N  
  C (128)common cost 共同成本   g.di3GGi  
  C (129)company limited byguarantee 有限担保责任公司   =y@0i l+V  
C (130)company limited shares 股份有限公司   >itabG-&  
  C (131)competitive position 竞争能力状况   rjWtioZEa  
  C (132)concept 概念   'R'hRMD9o  
  C (133)conglomerate 跨行业企业   1hCU"|VH:  
  C (134)consistency concept 一致性概念   csLbzDg  
  C (135)consolidated accounts 合并报表   HBvyX`-  
  C (136)consolidation accounting 合并会计   BF2U$-k4  
  C (137)consortium 财团   kZF<~U  
  C (138)contingency plan 应急计划   7]1a3Jk  
  C (139)contingent liabilities 或有负债   ^o _J0 ]m  
  C (140)continuous operation 连续生产   (M1YOK)I  
  C (141)contra 抵消   gl`J(  
  C (142)contract cost 合同成本   a}f /<-L  
  C (143)contract costing 合同成本计算   6@/k|t>OT  
  C (144)contribution 贡献毛益   v!ai_d^  
  C (145)contribution centre 贡献中心   XKZsX1=@R  
  C (146)contribution chart 贡献图   <y EApWd;  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   WHv6E!^\_  
  C (148)contribution to salesration 贡献毛益对销售比率   _+aR| AEC  
  C (149)control 控制   hGrX,.zj  
  C (150)control account 控制帐户   j2IK\~W?-  
  C (151)control limits 控制限度   #"!ga)a%L  
  C (152)controllability concept 可控制概念   d7r!<u&/  
  C (153)controllable cost 可控制成本   v@GhwL  
  C (154)conversion cost 加工成本   +:ms`Sr>  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   MK/8<i<.  
  C (156)corporate appraisal 公司评估   N2}Y8aR~  
  C (157)corporate planning 公司计划   Rzs u 7w  
  C (158)corporate social reporting 公司社会报告   D=3Z] 'A  
  C (159)corporation 股份公司   c-(dm:  
  C (160)cost 成本   /ivVqOo  
  C (161)cost account 成本帐户   ak_y:O|  
  C (162)cost accounting 成本会计   H c >yZ:c;  
  C (163)cost accounting manual 成本手册   Zazs".  
  C (164)cost accounts calendar 成本报表的日历时间   Z?=o(hkd  
  C (165)cost adjustment 成本调整   UcB&p t&  
  C (166)cost allocation 成本分配   x"C7NW[$  
  C (167)cost apportionment 成本分摊   B[7,Hy,R  
  C (168)cost attribution 成本归属   #prYZcHv:_  
  C (169)cost audit 成本审计   xYv;l\20.  
  C (170)cost behaviour 成本性态   ,9I-3**W  
  C (171)cost benefit analysis 成本效益分析   Xp06sl7 M  
  C (172)cost center 成本中心   P/[RH e  
  C (173)cost driver 成本动因
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