论坛风格切换切换到宽版
  • 3323阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
PJ}[D.elO  
LK{a9` h  
注会《审计》英语常用词汇 We|-5  
C5cFw/',  
<jg8y'm@0  
  1.audit   审计 9wzg{4/-$  
  2.attestation   鉴证 W;91H'`?H  
  3.credibility   可信赖程度 Bg5;Q)  
  4.audit of financial statements 财务报表审计 8 dlInms  
  5.agreed-upon procedures 执行商定程序 9Y\F53p&j  
  6.high levels of assurance 高水平保证 w9'H.L q  
  7.compilation 编制 % 6"o8  
  8.reliability 可靠性 xTGP  
  9.relevance 相关性 T4l-sJ'|  
  10.professional skepticism 职业谨慎 Qf" 6PJ  
  11.objectivity 客观性 F W/)uf3I  
  12. professional competence 专业胜任能力 P&h/IBA_  
  13.Senior/CPA-in-charge 项目经理 Gi;9  S  
  14.audit engagement letter 业务约定书 #DrZ`Aq  
  15.recurring audit 连续审计 t&8<k+m  
  16.the client 委托人 .0?ss0~  
  17.change CPA 更换注册会计 LciL/?  
  18.the existing CPA 现任注册会计师 ZWov_  
  19.the successor CPA 后任注册会计师 G3oxa/mO  
  20.the preceding CPA前任注册会计师 fp,1qzU[k  
  21.issue the audit report 出具审计报告 (R,NV3m?w  
  22.expert 专家 sb8z_3   
  23.the board of directors 董事会 ?&{S~[;l  
  24.knowledge of the entity‘ s business 了解被审计单位情况 @"jmI&hYn  
  25.assess material misstatement risks评估重大错报风险 =%:JjgKc*t  
  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 ^ yY{o/6  
  27.a general knowledge of —— 初步了解―――的情况 H f!9`R[  
  28.a more knowledge of—— 进一步了解的情况 WNCM|VUl  
  29.the prior year‘s working papers 以前年度工作底稿 u XaL  
  30.minutes of meeting 会议纪要 (N&k}CO]W  
  31.business risks 经营风险 iH($rSE  
  32.appropriateness 适当性 YK(XS"Kl  
  33.accounting estimate 会计估计 FZM ]o  
  34.management representations 管理层声明 aE%eJ)+K  
  35.going concern assumption 持续经营假设 h9,wiT  
  36.audit plan 审计计划 {vf+sf ^^q  
  37.significant audit areas 重点审计领域 de*,MkZN  
  38.error 错误 ;a#}fX  
  39.fraud舞弊 #nxER   
  40.modified or additional procedures 修改或追加审计程序 i528e{ &  
  41.misappropriation of assets 侵占资产 \=HfO?$ Ro  
  42.transactions without substance 虚假交易 e);bF>.~  
  43.unusual pressures 异常压力 ;LwFbkOuU  
  44.the suspected noncompliance 涉嫌存在违法行为 ;5,`Jpca  
  45.materialiy 重要性 5q0BG!A%T  
  46.exceed the materiality level 超过重要性水平 > u'/$ k  
  47.approach the materiality level 接近重要性水平 ~gSF@tz@  
  48.an acceptably low level 可接受水平 D? ^`(X P  
  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 'YBLU)v[  
  50.misstatements or omissions 错报或漏报 j+z'  
  51.aggregate 总计 N]3-L`t  
  52.subsequent events 期后事项 $8<j5%/ $M  
  53.adjust the financial statements 调整财务报表 qk"oFP6  
  54.perform additional audit procedures 实施追加的审计程序 2@"0} po#  
  55.audit risk 审计风险 @5<]W+jk4  
  56.detection risk 检查风险 O>)n*OsS  
  57.inappropriate audit opinion 不适当的审计意见 M6@'9E]|>  
  58.material misstatement 重大的错报 <k!m dj)  
  59.tolerable misstatement 可容忍错报 5n&)q=jk=  
  60.the acceptable level of detection risk 可接受的检查风险 bxPY'&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 * K0j5dx  
  62.simall business 小规模企业 ?qq!%4mTB  
  63.accounting system 会计系统 jQH5$  
  64.test of control 控制测试 4\ uZKv@,  
  65.walk-through test 穿行测试 Res"0Q  
  66.communication 沟通 F&nMI:h7  
  67.flow chart 流程图 PHe~{"|d?  
  68.reperformance of internal control 重新执行 0ECO/EuCg  
  69.audit evidence 审计证据 - eSPoZ  
  70.substantive procedures 实质性程序 PVQ#>_~5  
  71.assertions 认定 z=- 8iks|  
  72.esistence 存在 c0,gfY%sI$  
  73.occurrence 发生 X r  
  74.completeness 完整性 rFt,36#  
  75.rights and obligations 权利和义务 b.w(x*a  
  76.valuation and allocation 计价和分摊 ;%b <u V  
  77.cutoff 截止 `uaD.m$EJ  
  78.accuracy 准确性 A{{q'zb!  
  79.classification 分类 gMoyy  
  80.inspection 检查 Q(!}t"u  
  81.supervision of counting 监盘 0pZ.; /<{  
  82.observation 观察 @xW"rX#7f  
  83.confirmation 函证 9;xL!cy  
  84.computation 计算 q7)]cY_  
  85.analytical procedures 分析程序 SSA%1l 2!  
  86.vouch 核对 7~%  
  87.trace 追查 Nd]% ati?  
  88.audit sampling 审计抽样 3; -@<9  
  89.error 误差 mZ& \3m=  
  90.expected error 预期误差 3^iQe"P%a@  
  91.population 总体 x]mye  
  92.sampling risk 抽样风险  q~:'R  
  93.non- sampling risk 非抽样风险 /pSUn"3  
  94.sampling unit 抽样单位 dwf #~7h_  
  95.statistical sampling 统计抽样 (c*7VO;  
  96.tolerable error 可容忍误差 l/y Kc8^<  
  97.the risk of under reliance 信赖不足风险 x1&b@u  
  98.the risk of over reliance 信赖过度风险 5@r_<J<>  
  99.the risk of incorrect rejection 误拒风险 2y .-4?e  
  100. the risk of incorrect acceptance 误受风险 X&FuqB  
  101.working trial balance 试算平衡表 ; ei<Q =[  
  102.index and cross-referencing 索引和交叉索引 ;nAg4ll8Q  
  103.cash receipt 现金收入 r-\T}e2Gz  
  104.cash disbursement 现金支出 FRJ:ym=E  
  105.bank statement 银行对账单 Wj f>:\ w  
  106.bank reconciliation 银行存款余额调节表 ` pv89aO  
  107.balance sheet date 资产负债表日 0x9F*i_  
  108.net realizable value 可变现净值 "k_n+cH%  
  109.storeroom 仓库 J!TK*\a2  
  110.sale invoice 销售发票 LK-K_!F  
  111.price list 价目表 ]%Q]C 8[C  
  112.positive confirmation request 积极式询证函 !Sy'Z6%f  
  113.negative confirmation request 消极式询证函 R1b )   
  114.purchase requisition 请购单 ,N@Icl  
  115.receiving report 验收报告 w'zO(6 `  
  116.gross margin 毛利 @e?[oojrM  
  117.manufacturing overhead 制造费用 * F%ol;| Q  
  118.material requisition 领料单 LP m# 3U  
  119.inventory-taking 存货盘点 #QyK?i*  
  120.bond certificate 债券 D=I5[t0c4  
  121.stock certificate 股票 2'UFHiK  
  122.audit report 审计报告  @D=2Er\  
  123.entity 被审计单位 xjn8)C  
  124.addressee of the audit report 审计报告的收件人 nm:let7GB  
  125.unqualified opinion 无保留意见 l_q>(FoqA  
  126.qualified opinion 保留意见 ;P0Y6v3  
  127.disclaimer of opinion 无法表示意见 >-tH&X^  
  128.adverse opinion 否定意见
]Buk9LTe  
=Gg)GSL^  
A (1)ABC 作业基础成本计算   |@Idf` N$  
  A (2)absorbed overhead 已吸收制造费用 HTtGpTsF  
  A (3)absorption costing 吸收成本计算 (=3& 8$  
  A (4)account 账户,报表   &T{B~i3w8  
  A (5)accounting postulate 会计假设   L8-[:1  
  A (6)accounting series release 会计公告文件   @!O&b%8X%  
  A (7)accounting valuation 会计计价   C[<\ufclD  
  A (8)account sale 承销清单 G4J6  
  A (9)accountability concept 经营责任概念   Z$m2rZ#  
  A (10)accountancy 会计职业   PuoJw~^h  
  A (11)accountant 会计师   E.Q} \E  
  A (12)accounting 会计   p ra-8z-  
  A (13)agency cost 代理成本   (.nJT"&  
  A (14)accounting bases 会计基础   XX5(/#  
  A (15)accounting manual 会计手册   $j4?'-i=e  
  A (16)accounting period 会计期间   )}9}"jrDlx  
  A (17)accounting policies 会计方针    rgvc5p  
  A (18)accounting rate of return 会计报酬率   q$2taG}  
  A (19)accounting reference date 会计参照日   6x3Ew2  
  A (20)accounting reference period 会计参照期间   t-|=weNy  
  A (21)accrual concept 应计概念   MzW$Sl&:  
  A (22)accrual expenses 应计费用   &#b>AAx$2Y  
  A (23)acid test ration 速动比率(酸性测试比率)   eiSO7cGy  
  A (24)acquisition 购置   CbvL X="%  
  A (25)acquisition accounting 收购会计   O/r<VT Op  
  A (26)activity based accounting 作业基础成本计算   %?G.lej,x  
  A (27)adjusting events 调整事项   @LMV?  
  A (28)administrative expenses 行政管理费   +?m=f}>W1  
  A (29)advice note 发货通知   96V, [-arf  
  A (30)amortization 摊销   _2n/vF;I+_  
  A (31)analytical review 分析性检查   G C#95  
  A (32)annual equivalent cost 年度等量成本法   =" TOa"Zk  
  A (33)annual report and accounts 年度报告和报表   xfV2/A#h  
  A (34)appraisal cost 检验成本   Ywb)h^{!  
  A (35)appropriation account 盈余分配账户   3z.  >b  
  A (36)articles of association 公司章程细则   Dlsa(  
  A (37)assets 资产   ]~<T` )Hi  
  A (38)assets cover 资产保障   Nn4Kt,KY  
  A (39)asset value per share 每股资产价值   :7;Iy u  
  A (40)associated company 联营公司   5lA 8e  
  A (41)attainable standard 可达标准   6!=9V0G~  
cFNtY~(b  
 A (42)attributable profit 可归属利润   u H;^>`DT  
  A (43)audit 审计   }sNZQ89V*v  
  A (44)audit report 审计报告   W)P_t"'@L  
  A (45)auditing standards 审计准则   GKDG5u;  
  A (46)authorized share capital 额定股本   xMGd'l?  
  A (47)available hours 可用小时   .BTT*vL-  
  A (48)avoidable costs 可避免成本 ~#x!N=q  
  B (49)back-to-back loan 易币贷款   9- <V%eNX  
  B (50)backflush accounting 倒退成本计算   qhGhUyNX  
  B (51)bad debts 坏帐   Xwq2;Bq  
  B (52)bad debts ratio 坏帐比率   ]vyF&`phb  
  B (53)bank charges 银行手续费   Oua/NF)  
  B (54)bank overdraft 银行透支   {7szo`U2  
  B (55)bank reconciliation 银行存款调节表   lxJ.h&"P  
  B (56)bank statement 银行对账单   ,O`*AzjS5Q  
  B (57)bankruptcy 破产   (c7{dYV  
  B (58)basis of apportionment 分摊基础   -Z& {$J  
  B (59)batch 批量   EHM 7=|#  
  B (60)batch costing 分批成本计算   v%e"4:K}?  
  B (61)beta factor B(市场)风险因素   U"G+su->e  
  B (62)bill 账单   g}j>;T  
  B (63)bill of exchange 汇票   0#nXxkw  
  B (64)bill of landing 提单   ,>%r|YSJ)  
  B (65)bill of materials 用料预计单   q&S .C9W  
  B (66)bill payable 应付票据   v2z/|sG  
  B (67)bill receivable 应收票据   z4UQ:z@  
  B (68)bin card 存货记录卡   ! yUKNR  
  B (69)bonus 红利   ]lG\t'R  
  B (70)book-keeping 薄记   Re ur#K  
  B (71)Boston classification 波士顿分类   EqU[mqeF  
  B (72)breakeven chart 保本图   {v'Fg  
  B (73)breakeven point 保本点    } R6h  
  B (74)breaking-down time 复位时间   !|QeYGnq6  
  B (75)budget 预算   LBi>D`]  
  B (76)budget center 预算中心   pjn%CR`;  
  B (77)budget cost allowance 预算成本折让   w~-d4MNM  
  B (78)budget manual 预算手册   a2FIFWvW  
  B (79)budget period 预算期间   74OM tLL$  
  B (80)budgetary control 预算控制   O|m-k0n  
  B (81)budgeted capacity 预算生产能力   ~ZC=!|Q#  
  B (82)burden 制造费用   |*a>6y  
  B (83)business center 经营中心   P &._ -[  
  B (84)business entity 营业个体   e-meUf9  
  B (85)business unit 经营单位   w`_9*AF9  
 B (86)buy-out management 管理性购买产权   pLcng[  
  B (87)by-product 副产品 m$: a|'mS  
  C (88)called-up share capital 催缴股本   J#WPXE+Ds  
  C (89)capacity 生产能力   RuuU}XQ  
  C (90)capacity ratios 生产能力比率   Q{-r4n|b  
  C (91)capital 资本   5ZxBmQ  
  C (92)capital assets pricing model资本资产计价模式   ^;_b!7*  
  C (93)capital commitment 承诺资本   [uHI 6Q#  
  C (94)capital employed 已运用的资本   C5 !n {  
  C (95)capital expenditure 资本支出   %;J`dM  
  C (96)capital expenditureauthorization 资本支出核准   #pFybk  
  C (97)capital expenditure control 资本支出控制   M 4?3l  
  C (98)capital expenditure proposal资本支出申请   %syBm  
  C (99)capital funding planning 资本基金筹集计划   Cu7iHhY5  
  C (100)capital gain 资本收益   o(qmI /h  
  C (101)capital investment appraisal资本投资评估   y}`%I&]n  
  C (102)capital maintenance 资本保全   Ymvd= F   
  C (103)capital resource planning 资本资源计划   bhYaG i0  
  C (104)capital surplus 资本盈余   n|6yz[N  
  C (105)capital turnover 资本周转率   4 XQ? By  
  C (106)card 记录卡   lEs/_f3;A  
  C (107)cash 现金   M XQ7%G  
  C (108)cash account 现金账户   "de:plMofy  
  C (109)cash book 现金账薄   (*]Y< ve  
  C (110)cash cow 金牛产品   oPir]` re  
  C (111)cash flow 现金流量   h]$zub  
  C (112)cash discounted 现金贴现   G_]mNh  
  C (113)cash flow budget 现金流量预算   ma~`&\xE  
  C (114)cash flow statement 现金流量表   "bH ~CG:Y  
  C (115)cash ledger 现金分类账   lHXH03  
  C (116)cash limit 现金限额   35T7g65;  
  C (117)CCA 现时成本会计   CcQ|0  
  C (118)center 中心   yhmW-#+^e  
  C (119)changeover time 变更时间   ^g\%VIOD  
  C (120)chartered entity 特许经济个体   \266N;JrN  
  C (121)cheque 支票   C5z4%,`f  
  C (122)cheque register 支票登记薄   uy~j$lrn  
  C (123)coin analysis 零钱分类   ,s K-gw  
  C (124)classification 分类   <^paRKEa+#  
  C (125)clock card 工时卡   S]m[$)U%@  
  C (126)code 代码   ?K"]XXsI  
  C (127)commitment accounting 承诺确认会计   $mlcaH  
  C (128)common cost 共同成本   KhvCkQMI@  
  C (129)company limited byguarantee 有限担保责任公司   3t'K@W?AJh  
C (130)company limited shares 股份有限公司   M\3!elp2z  
  C (131)competitive position 竞争能力状况   XRkqMq%  
  C (132)concept 概念   "mA/:8`Q  
  C (133)conglomerate 跨行业企业   9q?gmAn.  
  C (134)consistency concept 一致性概念    VM`."un]  
  C (135)consolidated accounts 合并报表   cW\7yZh  
  C (136)consolidation accounting 合并会计   b3H;Ea?^^<  
  C (137)consortium 财团   s~CA @  
  C (138)contingency plan 应急计划   BlCKJp{m$  
  C (139)contingent liabilities 或有负债   HZNX1aQ|Q#  
  C (140)continuous operation 连续生产   B!0[LlF+  
  C (141)contra 抵消   rxA<\h,A  
  C (142)contract cost 合同成本   |Z;Av%%  
  C (143)contract costing 合同成本计算   t<tBOesQ  
  C (144)contribution 贡献毛益   6822 xk  
  C (145)contribution centre 贡献中心   r|+Zni]  
  C (146)contribution chart 贡献图   Bb)J8,LQ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   RA}PM?D/  
  C (148)contribution to salesration 贡献毛益对销售比率   BKk*<WMD  
  C (149)control 控制   9z#IdY$a  
  C (150)control account 控制帐户   tH(Z9\L7  
  C (151)control limits 控制限度   _19k@a  
  C (152)controllability concept 可控制概念   'J}lnt[V  
  C (153)controllable cost 可控制成本   23PSv8;EM  
  C (154)conversion cost 加工成本   u|E,Wy1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   :L,]<n  
  C (156)corporate appraisal 公司评估   i BQftq7  
  C (157)corporate planning 公司计划   |j;`;"+B  
  C (158)corporate social reporting 公司社会报告   ?d 4_'y   
  C (159)corporation 股份公司   _B2t|uQ  
  C (160)cost 成本   @47TDCr  
  C (161)cost account 成本帐户   7^1ikmYY  
  C (162)cost accounting 成本会计   lU?"\m  
  C (163)cost accounting manual 成本手册   =S,^"D\Z:  
  C (164)cost accounts calendar 成本报表的日历时间   -Ac^#/[0  
  C (165)cost adjustment 成本调整   +_<# 8v  
  C (166)cost allocation 成本分配   R)v`ZF,/b  
  C (167)cost apportionment 成本分摊   _v\QuI6  
  C (168)cost attribution 成本归属   Z(s} #-  
  C (169)cost audit 成本审计   Q]\x O/  
  C (170)cost behaviour 成本性态   pw,.*N3P  
  C (171)cost benefit analysis 成本效益分析   = o {`vv  
  C (172)cost center 成本中心   _+U`afV  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个