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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 z&+ zl6  
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  1.audit   审计 Ax<\jW<  
  2.attestation   鉴证 z,Lzgh  
  3.credibility   可信赖程度 ffcLuXa  
  4.audit of financial statements 财务报表审计 d53 L65[  
  5.agreed-upon procedures 执行商定程序 7 'w0  
  6.high levels of assurance 高水平保证 dcq#TBo8  
  7.compilation 编制 pP/@  
  8.reliability 可靠性 #V_GOy1-  
  9.relevance 相关性 1'KishHK=  
  10.professional skepticism 职业谨慎 HFtf  
  11.objectivity 客观性 UuJjO^t  
  12. professional competence 专业胜任能力 \8b6\qF/\  
  13.Senior/CPA-in-charge 项目经理 4tc:.  
  14.audit engagement letter 业务约定书 1~5trsB+5  
  15.recurring audit 连续审计 p2pAvlNoF  
  16.the client 委托人 xHkxc}h  
  17.change CPA 更换注册会计 d#_m.j  
  18.the existing CPA 现任注册会计师 :BZ0 7`9  
  19.the successor CPA 后任注册会计师 q&si%  
  20.the preceding CPA前任注册会计师 .YcN S%  
  21.issue the audit report 出具审计报告 M'5 'O;kn  
  22.expert 专家 _ Jc2&(;  
  23.the board of directors 董事会 Dgi~rr1`'s  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Zz"}Cz:bX  
  25.assess material misstatement risks评估重大错报风险 =,/D/v$m'2  
  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 lpC @I^:  
  27.a general knowledge of —— 初步了解―――的情况 T{ Zwm!s  
  28.a more knowledge of—— 进一步了解的情况 *i%quMv  
  29.the prior year‘s working papers 以前年度工作底稿 %FA@)?~  
  30.minutes of meeting 会议纪要 tJZc/]%`H  
  31.business risks 经营风险 Px;Cg 6  
  32.appropriateness 适当性 ST',4 Oph5  
  33.accounting estimate 会计估计 .b>TK  
  34.management representations 管理层声明 %|IUqjg  
  35.going concern assumption 持续经营假设 trYTs,KV  
  36.audit plan 审计计划 yI8tH!  
  37.significant audit areas 重点审计领域 \U@3`  
  38.error 错误 #@//7Bf%  
  39.fraud舞弊 pB01J<@m  
  40.modified or additional procedures 修改或追加审计程序 9]yW_]P  
  41.misappropriation of assets 侵占资产 hx!7w}[A  
  42.transactions without substance 虚假交易 Vz:_mKA  
  43.unusual pressures 异常压力 }C#3O{5  
  44.the suspected noncompliance 涉嫌存在违法行为 H~fdbR  
  45.materialiy 重要性 M?@p N<|  
  46.exceed the materiality level 超过重要性水平 0D [@u3W  
  47.approach the materiality level 接近重要性水平 ;A#~` P  
  48.an acceptably low level 可接受水平 ujzW|HW^v  
  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 ;#QhQx  
  50.misstatements or omissions 错报或漏报 [xaisXvI4  
  51.aggregate 总计 Y E1Hpeb  
  52.subsequent events 期后事项 Z85|I.mr  
  53.adjust the financial statements 调整财务报表 =uV,bG5V1  
  54.perform additional audit procedures 实施追加的审计程序 h4`9Cfrq,  
  55.audit risk 审计风险 l5O=VqCj  
  56.detection risk 检查风险 %}qbkkZ  
  57.inappropriate audit opinion 不适当的审计意见 %xlpB75N4N  
  58.material misstatement 重大的错报 v Xcy#  
  59.tolerable misstatement 可容忍错报 );JJ2Jlkd  
  60.the acceptable level of detection risk 可接受的检查风险 ")`S0n5e  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Z9 w:&oa@  
  62.simall business 小规模企业 *xH\)|3,  
  63.accounting system 会计系统 w K*PD&nN  
  64.test of control 控制测试 `deY i2z  
  65.walk-through test 穿行测试 TQ'E5^  
  66.communication 沟通 F! g;A"?V  
  67.flow chart 流程图  (_+; R  
  68.reperformance of internal control 重新执行 n[" 9|  
  69.audit evidence 审计证据 _l&ucA  
  70.substantive procedures 实质性程序 WZ~> BM  
  71.assertions 认定 =*MR(b>  
  72.esistence 存在 aiux^V  
  73.occurrence 发生 Sb"2Im>  
  74.completeness 完整性 O|z%DkH[  
  75.rights and obligations 权利和义务 x)viY5vjH  
  76.valuation and allocation 计价和分摊 bkv/I{C>?  
  77.cutoff 截止 <r\I"z$  
  78.accuracy 准确性 \< 65??P  
  79.classification 分类 F)ci9-b@  
  80.inspection 检查 m,6h ee  
  81.supervision of counting 监盘 ^.HWkS`e  
  82.observation 观察  ;}4k{{K  
  83.confirmation 函证 pXW`+<g0  
  84.computation 计算 J/kH%_ >Ir  
  85.analytical procedures 分析程序 }$aNOf%:  
  86.vouch 核对 fusPMf *[  
  87.trace 追查 QJXdb]Y^;  
  88.audit sampling 审计抽样 8 /m3+5  
  89.error 误差 =K'L|QKF  
  90.expected error 预期误差 3$_2weZxYn  
  91.population 总体 fVUKvZ}P*  
  92.sampling risk 抽样风险 aN'0} <s  
  93.non- sampling risk 非抽样风险 MSYN1  
  94.sampling unit 抽样单位 `:5,e/5,  
  95.statistical sampling 统计抽样 x# 8IZ  
  96.tolerable error 可容忍误差 8=4^Lm  
  97.the risk of under reliance 信赖不足风险 ;=p;v .l  
  98.the risk of over reliance 信赖过度风险 uUS)#qM |  
  99.the risk of incorrect rejection 误拒风险 kI+b <$:D  
  100. the risk of incorrect acceptance 误受风险 V9{B}5KC  
  101.working trial balance 试算平衡表 :,YLx9i>  
  102.index and cross-referencing 索引和交叉索引 r@|ZlM@O  
  103.cash receipt 现金收入 X_?%A54z?  
  104.cash disbursement 现金支出 b|wWHNEdb,  
  105.bank statement 银行对账单 gKQ@!U U8  
  106.bank reconciliation 银行存款余额调节表 cx:jUsb6  
  107.balance sheet date 资产负债表日 0w}{(P;  
  108.net realizable value 可变现净值 &kx\W)  
  109.storeroom 仓库 uI9lK  
  110.sale invoice 销售发票 3@HIpQM3  
  111.price list 价目表 cYD1~JX.  
  112.positive confirmation request 积极式询证函 i tW~d  
  113.negative confirmation request 消极式询证函 =,E'~ P  
  114.purchase requisition 请购单 H%T3Pc  
  115.receiving report 验收报告 Y_lCcu#OA  
  116.gross margin 毛利 4K #^dJnC  
  117.manufacturing overhead 制造费用 (WMLNv  
  118.material requisition 领料单 =n)#!i  
  119.inventory-taking 存货盘点 P:a*t[+  
  120.bond certificate 债券 opnkmM&[  
  121.stock certificate 股票 ^Kum%<[i  
  122.audit report 审计报告 =U_ @zDD@V  
  123.entity 被审计单位 d<?X3&J  
  124.addressee of the audit report 审计报告的收件人 ~ i'C/[P  
  125.unqualified opinion 无保留意见 P.1Qc)m4  
  126.qualified opinion 保留意见 v1K4$&{F  
  127.disclaimer of opinion 无法表示意见 ,s8&#1rJ-  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |{!Ns+'  
  A (2)absorbed overhead 已吸收制造费用 q8tug=c  
  A (3)absorption costing 吸收成本计算 TP^\e_k  
  A (4)account 账户,报表   )w@y(;WJ  
  A (5)accounting postulate 会计假设   M Hn&; A]  
  A (6)accounting series release 会计公告文件   1W7 iip,  
  A (7)accounting valuation 会计计价   : n`0)g[(  
  A (8)account sale 承销清单 bZnDd  
  A (9)accountability concept 经营责任概念   ]Y$&78u8t  
  A (10)accountancy 会计职业   E =  ^-Z  
  A (11)accountant 会计师   "mG!L$  
  A (12)accounting 会计   '[xut1{  
  A (13)agency cost 代理成本   5I_hh?N4Z  
  A (14)accounting bases 会计基础    nFVbQa~  
  A (15)accounting manual 会计手册   .Btv}b  
  A (16)accounting period 会计期间    ^ M8k  
  A (17)accounting policies 会计方针   ":z@c,  
  A (18)accounting rate of return 会计报酬率   m(h/:JZ\  
  A (19)accounting reference date 会计参照日   L1: }bH\y  
  A (20)accounting reference period 会计参照期间   v.]'%+::#  
  A (21)accrual concept 应计概念   n *Q4G}p  
  A (22)accrual expenses 应计费用   >02i8:Tp5K  
  A (23)acid test ration 速动比率(酸性测试比率)   HMFl/ %z  
  A (24)acquisition 购置   ?WMi S]Q\  
  A (25)acquisition accounting 收购会计   }v,W-gA  
  A (26)activity based accounting 作业基础成本计算   5Bzuj`  
  A (27)adjusting events 调整事项   ~c9vdK  
  A (28)administrative expenses 行政管理费   .Wd.) ^?  
  A (29)advice note 发货通知   Z,(%v.d  
  A (30)amortization 摊销   >^sz5d+X  
  A (31)analytical review 分析性检查   4bFv"b  
  A (32)annual equivalent cost 年度等量成本法   R^F7a0"  
  A (33)annual report and accounts 年度报告和报表   P=}H1 #  
  A (34)appraisal cost 检验成本   0  %C!`7  
  A (35)appropriation account 盈余分配账户   {lTR/  
  A (36)articles of association 公司章程细则   #r-j.f}yx  
  A (37)assets 资产   @m }rQT  
  A (38)assets cover 资产保障   ysQEJm^|-u  
  A (39)asset value per share 每股资产价值   {Nzmb|&  
  A (40)associated company 联营公司   EgkZ$ah  
  A (41)attainable standard 可达标准   zS,%msT^A  
5mDVFb 3a  
 A (42)attributable profit 可归属利润   z2"2tFK  
  A (43)audit 审计   aEV|>K=6Y'  
  A (44)audit report 审计报告   vK[v eFH  
  A (45)auditing standards 审计准则   *_}IeNc  
  A (46)authorized share capital 额定股本   ^Osd/g  
  A (47)available hours 可用小时   kJVM3F%  
  A (48)avoidable costs 可避免成本 4UkP:Vz:  
  B (49)back-to-back loan 易币贷款   U1OLI]P  
  B (50)backflush accounting 倒退成本计算   Y*h`),  
  B (51)bad debts 坏帐   hXj* {vT  
  B (52)bad debts ratio 坏帐比率   ' |h./.K  
  B (53)bank charges 银行手续费   (e>RNn\  
  B (54)bank overdraft 银行透支   ?tW%"S^D  
  B (55)bank reconciliation 银行存款调节表   @#G6z`,  
  B (56)bank statement 银行对账单   ]Hv*^Bak  
  B (57)bankruptcy 破产   rjhs ?  
  B (58)basis of apportionment 分摊基础   KE&InTM/j  
  B (59)batch 批量   )&g2D@+{  
  B (60)batch costing 分批成本计算   0e[ tKn(  
  B (61)beta factor B(市场)风险因素   D>!v_v6  
  B (62)bill 账单   R.^Bxi-UG:  
  B (63)bill of exchange 汇票   (\[jf39e  
  B (64)bill of landing 提单   z|oA{VxW>  
  B (65)bill of materials 用料预计单   S5YDS|K  
  B (66)bill payable 应付票据   QySca(1tN  
  B (67)bill receivable 应收票据   UU;Y sj  
  B (68)bin card 存货记录卡   D0,oml  
  B (69)bonus 红利   64IeCAMVo  
  B (70)book-keeping 薄记   {H ~8'K-  
  B (71)Boston classification 波士顿分类   m bB\~n  
  B (72)breakeven chart 保本图   +dPE!:  
  B (73)breakeven point 保本点   b[QCM/  
  B (74)breaking-down time 复位时间   ^mQ;CMV  
  B (75)budget 预算   h|$zHm  
  B (76)budget center 预算中心   qHcY 2LV  
  B (77)budget cost allowance 预算成本折让   7.F& {:@_  
  B (78)budget manual 预算手册   [hvig$L  
  B (79)budget period 预算期间   ~CjmYP'o  
  B (80)budgetary control 预算控制   k[p  
  B (81)budgeted capacity 预算生产能力   aE"t['  
  B (82)burden 制造费用   $I9z J"*  
  B (83)business center 经营中心   rtpjx%  
  B (84)business entity 营业个体    xOT3>$  
  B (85)business unit 经营单位   &~& i >  
 B (86)buy-out management 管理性购买产权   YpL}R#  
  B (87)by-product 副产品 r\] WDX!`  
  C (88)called-up share capital 催缴股本   p d6d(  
  C (89)capacity 生产能力   R3~&|>7/T  
  C (90)capacity ratios 生产能力比率   ivm.ng[  
  C (91)capital 资本   !EFd- fk  
  C (92)capital assets pricing model资本资产计价模式   %(E6ADB  
  C (93)capital commitment 承诺资本   $lqV(s  
  C (94)capital employed 已运用的资本   =m Zw71,  
  C (95)capital expenditure 资本支出   k"Is.[I?^  
  C (96)capital expenditureauthorization 资本支出核准   0kkiS 3T  
  C (97)capital expenditure control 资本支出控制   rT #QA=YB  
  C (98)capital expenditure proposal资本支出申请   iT%UfN/q=I  
  C (99)capital funding planning 资本基金筹集计划   }fhVn;~}8  
  C (100)capital gain 资本收益   rLnu\X=h$  
  C (101)capital investment appraisal资本投资评估   !CWqI)=  
  C (102)capital maintenance 资本保全   *8N~ Zmz  
  C (103)capital resource planning 资本资源计划   /[q@=X&  
  C (104)capital surplus 资本盈余   )fa  
  C (105)capital turnover 资本周转率   ^Ni)gm{?k  
  C (106)card 记录卡   ~i \69q%  
  C (107)cash 现金   5Z:HCp-aG  
  C (108)cash account 现金账户   oGM.{\i  
  C (109)cash book 现金账薄   5E@V@kw  
  C (110)cash cow 金牛产品   IE6/ E   
  C (111)cash flow 现金流量   \Q6Ip@?  
  C (112)cash discounted 现金贴现   ':,LZ A8A  
  C (113)cash flow budget 现金流量预算   Qhr:d`@^]  
  C (114)cash flow statement 现金流量表   SbZk{lWcq  
  C (115)cash ledger 现金分类账   *<hpq)  
  C (116)cash limit 现金限额   , ^n Ui c  
  C (117)CCA 现时成本会计   /b *@dy  
  C (118)center 中心   bHP-Z9riv  
  C (119)changeover time 变更时间   p|((r?{  
  C (120)chartered entity 特许经济个体   :J"e{|g',  
  C (121)cheque 支票   ]X5*e'  
  C (122)cheque register 支票登记薄   .D)}MyKnu  
  C (123)coin analysis 零钱分类   \DHCf 4,  
  C (124)classification 分类   ``SjALf  
  C (125)clock card 工时卡   ._yr7uY[M  
  C (126)code 代码   8P*n|]B.'  
  C (127)commitment accounting 承诺确认会计   YMWy5 \  
  C (128)common cost 共同成本   l YhwV\3  
  C (129)company limited byguarantee 有限担保责任公司   t5_`q(:  
C (130)company limited shares 股份有限公司   f`cz @  
  C (131)competitive position 竞争能力状况   XBc+_=)$  
  C (132)concept 概念   Z(.Tl M2h  
  C (133)conglomerate 跨行业企业   Qknd^%  
  C (134)consistency concept 一致性概念   =19]a  
  C (135)consolidated accounts 合并报表   ,&k 5Qq  
  C (136)consolidation accounting 合并会计   t.w?OyO  
  C (137)consortium 财团   pZR^ HOq  
  C (138)contingency plan 应急计划   d. a>(G  
  C (139)contingent liabilities 或有负债   oqE -q\!H  
  C (140)continuous operation 连续生产    w&-r  
  C (141)contra 抵消   saZ ;ixV  
  C (142)contract cost 合同成本   '%MIG88  
  C (143)contract costing 合同成本计算   lz(9pz  
  C (144)contribution 贡献毛益   DK- =Q~`!  
  C (145)contribution centre 贡献中心   _% P%~`?!  
  C (146)contribution chart 贡献图   P8EGd}2{8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   X bg7mj9c  
  C (148)contribution to salesration 贡献毛益对销售比率   qEpBzQ&gX6  
  C (149)control 控制   YlA=? X  
  C (150)control account 控制帐户   pQ>V]M  
  C (151)control limits 控制限度   UX0tI0.tg  
  C (152)controllability concept 可控制概念   ZTun{Dw{  
  C (153)controllable cost 可控制成本   ir m8z|N-  
  C (154)conversion cost 加工成本   $?A]!Y;  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   VjnSi  
  C (156)corporate appraisal 公司评估   K{iYp4pU  
  C (157)corporate planning 公司计划   q&M;rIo?  
  C (158)corporate social reporting 公司社会报告   Nr)(&c8  
  C (159)corporation 股份公司   p?`N<ykF<  
  C (160)cost 成本   @@$ _TaI  
  C (161)cost account 成本帐户   I2 Kb.`'!  
  C (162)cost accounting 成本会计   F7hQNQu:  
  C (163)cost accounting manual 成本手册   )CB?gW  
  C (164)cost accounts calendar 成本报表的日历时间   ZO`d  
  C (165)cost adjustment 成本调整   {kzM*!g  
  C (166)cost allocation 成本分配   h~1QmEat  
  C (167)cost apportionment 成本分摊   {Xp.}c  
  C (168)cost attribution 成本归属   aT0 y  
  C (169)cost audit 成本审计   qkEy$[D9  
  C (170)cost behaviour 成本性态   -Av/L>TxlI  
  C (171)cost benefit analysis 成本效益分析   $DVy$)a!u  
  C (172)cost center 成本中心   3_-#  
  C (173)cost driver 成本动因
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