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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 |GLh|hr  
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  1.audit   审计 *p P&$!bH%  
  2.attestation   鉴证 c(j|xQ\pE  
  3.credibility   可信赖程度 Af`qe+0E  
  4.audit of financial statements 财务报表审计 +5k^-  
  5.agreed-upon procedures 执行商定程序 7%0V?+]P  
  6.high levels of assurance 高水平保证 %p(!7FDE2n  
  7.compilation 编制 #sRkKl|  
  8.reliability 可靠性 j]X $7  
  9.relevance 相关性 p7{%0  
  10.professional skepticism 职业谨慎 .m^L,;+2  
  11.objectivity 客观性 er44s^$  
  12. professional competence 专业胜任能力 VHbQLJ0  
  13.Senior/CPA-in-charge 项目经理 'Y;M%  
  14.audit engagement letter 业务约定书 |Vj@;+/j  
  15.recurring audit 连续审计 >69-[#P!  
  16.the client 委托人 <,:5d2mM.  
  17.change CPA 更换注册会计 % %c1@2G<  
  18.the existing CPA 现任注册会计师 %0MvCm  
  19.the successor CPA 后任注册会计师 I%Yeq"5RB  
  20.the preceding CPA前任注册会计师 m,X8Cy|vQ  
  21.issue the audit report 出具审计报告 *)| EWT?,  
  22.expert 专家 ~ 5@bW J  
  23.the board of directors 董事会 x,rK4L7U  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Fo:60)Lr  
  25.assess material misstatement risks评估重大错报风险 .I#ss66h  
  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 oz[Mt i*  
  27.a general knowledge of —— 初步了解―――的情况 !*1Kjg3  
  28.a more knowledge of—— 进一步了解的情况 [(kC/W)!  
  29.the prior year‘s working papers 以前年度工作底稿 f$|AU- |<  
  30.minutes of meeting 会议纪要 >bUxb-8  
  31.business risks 经营风险 y~Ts9AE  
  32.appropriateness 适当性 B_3:.1>"BM  
  33.accounting estimate 会计估计 '&+5L.  
  34.management representations 管理层声明 'lIj89h<E  
  35.going concern assumption 持续经营假设 ^lP;JT?  
  36.audit plan 审计计划 gbvMS*KQz  
  37.significant audit areas 重点审计领域 3X>x`   
  38.error 错误 RO!em~{D*  
  39.fraud舞弊 h|Ah\P?o  
  40.modified or additional procedures 修改或追加审计程序 ,l )7]p*X  
  41.misappropriation of assets 侵占资产 _+*+,Vx  
  42.transactions without substance 虚假交易 "+sl(A3`U  
  43.unusual pressures 异常压力 \96aHOk<  
  44.the suspected noncompliance 涉嫌存在违法行为 BufXnMh.  
  45.materialiy 重要性 DPg\y".4Y&  
  46.exceed the materiality level 超过重要性水平 s)BB(vQ]6  
  47.approach the materiality level 接近重要性水平 H)rE-7(f!  
  48.an acceptably low level 可接受水平 A}l+BIt  
  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 S"Z.M _  
  50.misstatements or omissions 错报或漏报 eR|u']Em>T  
  51.aggregate 总计 $O[$<D%H  
  52.subsequent events 期后事项 ur@"wcl"V  
  53.adjust the financial statements 调整财务报表 PO@b9O  
  54.perform additional audit procedures 实施追加的审计程序 ~bnyk%S o  
  55.audit risk 审计风险 Gzw9E.Hk  
  56.detection risk 检查风险 sgfci{~  
  57.inappropriate audit opinion 不适当的审计意见 ?qt.+2:  
  58.material misstatement 重大的错报 u_*DS-  
  59.tolerable misstatement 可容忍错报 Vm]xV_FOd  
  60.the acceptable level of detection risk 可接受的检查风险 :v Do{My^1  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ~zO>Q4-k  
  62.simall business 小规模企业  c_ Dg0  
  63.accounting system 会计系统 #O,;3S  
  64.test of control 控制测试  SCq:jI  
  65.walk-through test 穿行测试 )C&'5z  
  66.communication 沟通 oksAQnQe  
  67.flow chart 流程图 S-2@:E  
  68.reperformance of internal control 重新执行 n1    
  69.audit evidence 审计证据 T)lkT?  
  70.substantive procedures 实质性程序 N?j #=b+D  
  71.assertions 认定 Y2d(HD@  
  72.esistence 存在 0@LC8Bz+'  
  73.occurrence 发生 $i9</Es P  
  74.completeness 完整性 |6o!]~&e$1  
  75.rights and obligations 权利和义务 k%Wj+\93 f  
  76.valuation and allocation 计价和分摊 C;\R 62'  
  77.cutoff 截止 TJ_pMU  
  78.accuracy 准确性 8~j1  
  79.classification 分类 p6AF16*f0  
  80.inspection 检查 >`=9So_J  
  81.supervision of counting 监盘 4r tNvf5`  
  82.observation 观察 _L% =Q ulu  
  83.confirmation 函证 {g7~e {2  
  84.computation 计算 9NC?J@&B  
  85.analytical procedures 分析程序 (,I9 |  
  86.vouch 核对 K:L_y 1!T  
  87.trace 追查 H~<w*[uT  
  88.audit sampling 审计抽样 epGC Ta  
  89.error 误差 )N3XbbV  
  90.expected error 预期误差 :>K8oE  
  91.population 总体 9$s~ `z)  
  92.sampling risk 抽样风险 ?^gq  
  93.non- sampling risk 非抽样风险 1a79]-j  
  94.sampling unit 抽样单位 yN{TcX  
  95.statistical sampling 统计抽样 7fXta|eP0  
  96.tolerable error 可容忍误差 CNl @8&R  
  97.the risk of under reliance 信赖不足风险 "L&84^lmf  
  98.the risk of over reliance 信赖过度风险 T8NDS7&?  
  99.the risk of incorrect rejection 误拒风险 %Xe 74C"  
  100. the risk of incorrect acceptance 误受风险 W4p 4[&c|  
  101.working trial balance 试算平衡表  %X* *(  
  102.index and cross-referencing 索引和交叉索引 KXT9Wt=  
  103.cash receipt 现金收入 MG:eI?G/'  
  104.cash disbursement 现金支出 gaWJzK Yc_  
  105.bank statement 银行对账单 _V,bvHWlM  
  106.bank reconciliation 银行存款余额调节表 ApTE:Fm1  
  107.balance sheet date 资产负债表日 ;iO5 8S3  
  108.net realizable value 可变现净值 /N7.|XI.  
  109.storeroom 仓库 a\B'Qe+  
  110.sale invoice 销售发票 E RjMe'q4  
  111.price list 价目表 4`/Td?THx  
  112.positive confirmation request 积极式询证函 srK9B0I  
  113.negative confirmation request 消极式询证函 Cs'<;|r(  
  114.purchase requisition 请购单 V.}3d,Em%]  
  115.receiving report 验收报告 KD`*[.tT  
  116.gross margin 毛利 3YD.Fjz$  
  117.manufacturing overhead 制造费用 (>C$8)v  
  118.material requisition 领料单 #+8G`  
  119.inventory-taking 存货盘点 w Y=k$  
  120.bond certificate 债券 ![&9\aH  
  121.stock certificate 股票 *h M5pw  
  122.audit report 审计报告 q,T4- E  
  123.entity 被审计单位 _6.Y3+7I  
  124.addressee of the audit report 审计报告的收件人 V`m9+<.1b  
  125.unqualified opinion 无保留意见 2" u,f  
  126.qualified opinion 保留意见 @tlWyUju  
  127.disclaimer of opinion 无法表示意见 & ^;3S*p  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   TjS &V  
  A (2)absorbed overhead 已吸收制造费用 >';UF;\5]Q  
  A (3)absorption costing 吸收成本计算 ^@f.~4P*I  
  A (4)account 账户,报表   k]rc -c-  
  A (5)accounting postulate 会计假设   GL,( N|  
  A (6)accounting series release 会计公告文件   u]Z;Q_=  
  A (7)accounting valuation 会计计价   ^&KpvQNW_  
  A (8)account sale 承销清单 t!\B6!Fo  
  A (9)accountability concept 经营责任概念   +!mEP >  
  A (10)accountancy 会计职业    {gb` %J  
  A (11)accountant 会计师   mo"1|Q&  
  A (12)accounting 会计   (,D:6(R7t  
  A (13)agency cost 代理成本   y I}>  
  A (14)accounting bases 会计基础   et=i@PB)  
  A (15)accounting manual 会计手册   ,olP}  
  A (16)accounting period 会计期间   hv*XuT/  
  A (17)accounting policies 会计方针   d:{}0hmxI  
  A (18)accounting rate of return 会计报酬率   z) x.6  
  A (19)accounting reference date 会计参照日   rV}&G!V_t  
  A (20)accounting reference period 会计参照期间   Gn^m541  
  A (21)accrual concept 应计概念   D2I|Z  
  A (22)accrual expenses 应计费用   4"veqrC  
  A (23)acid test ration 速动比率(酸性测试比率)   .'b| pd  
  A (24)acquisition 购置   &qP0-x)  
  A (25)acquisition accounting 收购会计   Of>2m<  
  A (26)activity based accounting 作业基础成本计算   kS4YxtvB  
  A (27)adjusting events 调整事项   }$b!/<7FD  
  A (28)administrative expenses 行政管理费   !oYNJE Y7  
  A (29)advice note 发货通知   wz>[CXpi_  
  A (30)amortization 摊销   Q5HSik4  
  A (31)analytical review 分析性检查   #, h0K  
  A (32)annual equivalent cost 年度等量成本法   LfN,aW  
  A (33)annual report and accounts 年度报告和报表   z"-oD*ICw  
  A (34)appraisal cost 检验成本   g3f; JB   
  A (35)appropriation account 盈余分配账户   i,wZNX  
  A (36)articles of association 公司章程细则   5?m4B:W  
  A (37)assets 资产   & gcZ4 gpH  
  A (38)assets cover 资产保障   0:JNkXZ:  
  A (39)asset value per share 每股资产价值   a n0n8l  
  A (40)associated company 联营公司   >[l2KD  
  A (41)attainable standard 可达标准   (4| R}jv  
mbns%%GJU  
 A (42)attributable profit 可归属利润   @VQ<X4 Za  
  A (43)audit 审计   f)mOeD*u|  
  A (44)audit report 审计报告   =1y~Qlu  
  A (45)auditing standards 审计准则   b [J0+l\!"  
  A (46)authorized share capital 额定股本   2"c5<  
  A (47)available hours 可用小时    U4qk<!  
  A (48)avoidable costs 可避免成本 FKUo^F?z  
  B (49)back-to-back loan 易币贷款   +J#8w h  
  B (50)backflush accounting 倒退成本计算   Bru];%Qg%  
  B (51)bad debts 坏帐   `g <0FQA  
  B (52)bad debts ratio 坏帐比率   Mh MXn;VKj  
  B (53)bank charges 银行手续费    q]U!n  
  B (54)bank overdraft 银行透支   }R/we `  
  B (55)bank reconciliation 银行存款调节表   F "1tPWn  
  B (56)bank statement 银行对账单   Q\>mg*79  
  B (57)bankruptcy 破产   {< EPm&q  
  B (58)basis of apportionment 分摊基础   2@IL  n+#  
  B (59)batch 批量   11c\C Iu  
  B (60)batch costing 分批成本计算   qWf[X'  
  B (61)beta factor B(市场)风险因素   (\o4 c0UzK  
  B (62)bill 账单   -/2B fIq  
  B (63)bill of exchange 汇票   jib pZ)  
  B (64)bill of landing 提单   DP;:%L}  
  B (65)bill of materials 用料预计单   #M4LG; B  
  B (66)bill payable 应付票据   U8-OQ:2.  
  B (67)bill receivable 应收票据   u%lUi2P2E  
  B (68)bin card 存货记录卡   /pV N1Yt  
  B (69)bonus 红利   Kv)}  
  B (70)book-keeping 薄记   p{:y?0pGN  
  B (71)Boston classification 波士顿分类   T8&eaAoo  
  B (72)breakeven chart 保本图   Q @[gj:w  
  B (73)breakeven point 保本点   zszmG^W{  
  B (74)breaking-down time 复位时间   /8!n7a7  
  B (75)budget 预算   +v$W$s&b-h  
  B (76)budget center 预算中心   .FV^hrJxI;  
  B (77)budget cost allowance 预算成本折让   zl| XZ  
  B (78)budget manual 预算手册   yFS{8yrRUU  
  B (79)budget period 预算期间   H_Xk;fM  
  B (80)budgetary control 预算控制   ^;F5ymb3U  
  B (81)budgeted capacity 预算生产能力   @4MQ021(  
  B (82)burden 制造费用   1z0|uc   
  B (83)business center 经营中心   *?$M=tH  
  B (84)business entity 营业个体   5SZa, +]  
  B (85)business unit 经营单位   "Q:h[)a  
 B (86)buy-out management 管理性购买产权   /Kq'3[d8  
  B (87)by-product 副产品 c&,q`_t  
  C (88)called-up share capital 催缴股本   Z} t^i ^u  
  C (89)capacity 生产能力   O; i0xWUh  
  C (90)capacity ratios 生产能力比率   ;)wk ^W  
  C (91)capital 资本   UR9\g(  
  C (92)capital assets pricing model资本资产计价模式   z' Z[mrLq  
  C (93)capital commitment 承诺资本   [^7P ]olW  
  C (94)capital employed 已运用的资本   QPh3(K1w^  
  C (95)capital expenditure 资本支出   ~<~ ~C#R  
  C (96)capital expenditureauthorization 资本支出核准   hgzNEx%^q  
  C (97)capital expenditure control 资本支出控制   $rTb'8  
  C (98)capital expenditure proposal资本支出申请   AJE$Z0{q  
  C (99)capital funding planning 资本基金筹集计划   H?!DcUg CC  
  C (100)capital gain 资本收益   QleVW  
  C (101)capital investment appraisal资本投资评估   e /1x/v'  
  C (102)capital maintenance 资本保全   ]T)<@bmL  
  C (103)capital resource planning 资本资源计划   s H_, P  
  C (104)capital surplus 资本盈余   <=D  a  
  C (105)capital turnover 资本周转率   N3*1,/,l .  
  C (106)card 记录卡   8qaU[u&$  
  C (107)cash 现金   $d!Vxm  
  C (108)cash account 现金账户   >\3\&[#"  
  C (109)cash book 现金账薄   ez.a  
  C (110)cash cow 金牛产品   6GPI gPL,  
  C (111)cash flow 现金流量   17,mqXX>  
  C (112)cash discounted 现金贴现   3Zl:rYD?  
  C (113)cash flow budget 现金流量预算   8UXRM :Z"  
  C (114)cash flow statement 现金流量表   6/?onEL9_  
  C (115)cash ledger 现金分类账   pT3icy!A=  
  C (116)cash limit 现金限额   k`A39ln7wu  
  C (117)CCA 现时成本会计   (x?Tjyzw  
  C (118)center 中心   z6rT<~xZtu  
  C (119)changeover time 变更时间   iRlpNsN  
  C (120)chartered entity 特许经济个体   HyOrAv <  
  C (121)cheque 支票   rf%VSxD9  
  C (122)cheque register 支票登记薄   A<"< DDy  
  C (123)coin analysis 零钱分类   $evuL3GY#  
  C (124)classification 分类   s;=C&N5g  
  C (125)clock card 工时卡   D6l. x]K  
  C (126)code 代码   K)se$vb6  
  C (127)commitment accounting 承诺确认会计   "tl$JbRTY  
  C (128)common cost 共同成本   PgGUs4[  
  C (129)company limited byguarantee 有限担保责任公司   %''L7o.#a  
C (130)company limited shares 股份有限公司   -`eB4j'7  
  C (131)competitive position 竞争能力状况   >C!^%e;m  
  C (132)concept 概念   Hk@Gkx_  
  C (133)conglomerate 跨行业企业   { V[}#Mf  
  C (134)consistency concept 一致性概念   QIlZZ  
  C (135)consolidated accounts 合并报表   a'/i/@h  
  C (136)consolidation accounting 合并会计   T_=WX_h $  
  C (137)consortium 财团   g}W|q"l?i  
  C (138)contingency plan 应急计划   %D8.uGsh  
  C (139)contingent liabilities 或有负债   Ox&G  [  
  C (140)continuous operation 连续生产   \q4r/SbgW  
  C (141)contra 抵消   no L9@It0  
  C (142)contract cost 合同成本   QkW'tU\^  
  C (143)contract costing 合同成本计算   Y&8,f|{R  
  C (144)contribution 贡献毛益   3 V>$H\H  
  C (145)contribution centre 贡献中心   X-kOp9/.  
  C (146)contribution chart 贡献图   `]XI Q\ *  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   X<Z(,B  
  C (148)contribution to salesration 贡献毛益对销售比率   fByf~iv,  
  C (149)control 控制   u:2Ll[ eo  
  C (150)control account 控制帐户   z BTW&  
  C (151)control limits 控制限度   &KAe+~aPm  
  C (152)controllability concept 可控制概念   6 h,!;`8O  
  C (153)controllable cost 可控制成本   {GLGDEb  
  C (154)conversion cost 加工成本   uf9&o#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   b=_k)h+l  
  C (156)corporate appraisal 公司评估   9A} *  
  C (157)corporate planning 公司计划   r{9fm,  
  C (158)corporate social reporting 公司社会报告   3Cc#{X-+  
  C (159)corporation 股份公司   :S_]!'H  
  C (160)cost 成本   4C%pKV  
  C (161)cost account 成本帐户   z'& fEsjy  
  C (162)cost accounting 成本会计   gCC7L(1  
  C (163)cost accounting manual 成本手册   / + %  
  C (164)cost accounts calendar 成本报表的日历时间   c>{QTI:]  
  C (165)cost adjustment 成本调整   S6JXi>n  
  C (166)cost allocation 成本分配   0]iaNR %  
  C (167)cost apportionment 成本分摊    =g M@[2  
  C (168)cost attribution 成本归属   3oMHy5  
  C (169)cost audit 成本审计   ^N|8 B?Vg  
  C (170)cost behaviour 成本性态   C-;w}  
  C (171)cost benefit analysis 成本效益分析   ){"?@1vP  
  C (172)cost center 成本中心   OQB7C0+ &  
  C (173)cost driver 成本动因
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