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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 jow^~   
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  1.audit   审计 ^Y xqJy  
  2.attestation   鉴证 ~Gc+naE>  
  3.credibility   可信赖程度 ?x@BZe  
  4.audit of financial statements 财务报表审计 ..7"&-?g{4  
  5.agreed-upon procedures 执行商定程序 F5%-6@=  
  6.high levels of assurance 高水平保证 Y[;Pl$  
  7.compilation 编制 "HVwm>qEi  
  8.reliability 可靠性 8&VwAo  
  9.relevance 相关性 B|%=<1?  
  10.professional skepticism 职业谨慎 r3w.$  
  11.objectivity 客观性 =[`wyQe`_  
  12. professional competence 专业胜任能力 SV]M]CAe  
  13.Senior/CPA-in-charge 项目经理 2s EdN$O  
  14.audit engagement letter 业务约定书 +U^dllL7  
  15.recurring audit 连续审计 *ZGQ`#1.X6  
  16.the client 委托人 9L?EhDcDV  
  17.change CPA 更换注册会计 96vv85g  
  18.the existing CPA 现任注册会计师 nP?(9;3*  
  19.the successor CPA 后任注册会计师 )G ,LG0"-  
  20.the preceding CPA前任注册会计师 2 Z,;#t  
  21.issue the audit report 出具审计报告 `S< uh9/  
  22.expert 专家 P _Zf(`jJ  
  23.the board of directors 董事会 Lq  LciD  
  24.knowledge of the entity‘ s business 了解被审计单位情况 F& H~JJ  
  25.assess material misstatement risks评估重大错报风险 gSu+]N  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }tx~y-QQ  
  27.a general knowledge of —— 初步了解―――的情况 M.d{:&@`%  
  28.a more knowledge of—— 进一步了解的情况 (7}v }3/  
  29.the prior year‘s working papers 以前年度工作底稿 K]@^8e$(  
  30.minutes of meeting 会议纪要 I]Wb\&$  
  31.business risks 经营风险 4ej$)AdW3  
  32.appropriateness 适当性 nH% /  
  33.accounting estimate 会计估计 `X^ 4~6/q  
  34.management representations 管理层声明 Y*f7& '[  
  35.going concern assumption 持续经营假设 LjXtOF  
  36.audit plan 审计计划 SNff  
  37.significant audit areas 重点审计领域 b]RnCu"  
  38.error 错误 V* fDvr0  
  39.fraud舞弊 3 %dbfT j  
  40.modified or additional procedures 修改或追加审计程序 ClVMZ  
  41.misappropriation of assets 侵占资产 BD=;4SLT  
  42.transactions without substance 虚假交易 Li Qs;$V  
  43.unusual pressures 异常压力 r9s1\7]x  
  44.the suspected noncompliance 涉嫌存在违法行为 0+r/>-3]  
  45.materialiy 重要性 m98k /w_  
  46.exceed the materiality level 超过重要性水平 |=38t8Ge&  
  47.approach the materiality level 接近重要性水平 FL/y{;  
  48.an acceptably low level 可接受水平 ?b8NEVjw  
  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 xvp{F9~qT  
  50.misstatements or omissions 错报或漏报 j@kBCzX  
  51.aggregate 总计 ?e]4HHgU]  
  52.subsequent events 期后事项 [ Q=) f  
  53.adjust the financial statements 调整财务报表 !M^pL|  
  54.perform additional audit procedures 实施追加的审计程序 ,[Cl  'B  
  55.audit risk 审计风险 |EU}&k2  
  56.detection risk 检查风险 \|j`jsq  
  57.inappropriate audit opinion 不适当的审计意见 )CdglPK  
  58.material misstatement 重大的错报 `?=AgGg  
  59.tolerable misstatement 可容忍错报 9KXp0Q?-$  
  60.the acceptable level of detection risk 可接受的检查风险 hUA3(!0)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ej%C<0/%n  
  62.simall business 小规模企业 pBL{DgX  
  63.accounting system 会计系统 NZeIqhj  
  64.test of control 控制测试 30<dEoF  
  65.walk-through test 穿行测试 Jz:d\M~j5  
  66.communication 沟通 ,=6Eju#P  
  67.flow chart 流程图 fhfdNmtR)I  
  68.reperformance of internal control 重新执行 >454Yir0Mk  
  69.audit evidence 审计证据 1P2%n[y  
  70.substantive procedures 实质性程序 yg\A&0I  
  71.assertions 认定 S~Q7>oNm  
  72.esistence 存在 \3)%p('  
  73.occurrence 发生 WJz   
  74.completeness 完整性 c}v:X Slh7  
  75.rights and obligations 权利和义务 &, $A7:  
  76.valuation and allocation 计价和分摊 5QS d$J  
  77.cutoff 截止 V aq=f/  
  78.accuracy 准确性 %WC pn<)  
  79.classification 分类 rKJ%/7m  
  80.inspection 检查 u%}vTCg*p  
  81.supervision of counting 监盘 tvb hWYe  
  82.observation 观察 YuPgsJ [m  
  83.confirmation 函证 $AsM 9D<BE  
  84.computation 计算 ;xth#j  
  85.analytical procedures 分析程序 T_Y6AII  
  86.vouch 核对 9=< Z>  
  87.trace 追查 S~6<'N&[  
  88.audit sampling 审计抽样 f4g(hjETbu  
  89.error 误差 &|{K*pNa  
  90.expected error 预期误差 fG,qax`:c  
  91.population 总体 ARU,Wtj#  
  92.sampling risk 抽样风险 L</"m[  
  93.non- sampling risk 非抽样风险 jsez$m%vs  
  94.sampling unit 抽样单位 Vx0V6{JX  
  95.statistical sampling 统计抽样 0|GxOzNd  
  96.tolerable error 可容忍误差 CSsb~/Oxu  
  97.the risk of under reliance 信赖不足风险 hgVwoZ{`]  
  98.the risk of over reliance 信赖过度风险 ojIh;e  
  99.the risk of incorrect rejection 误拒风险 !%@n 067  
  100. the risk of incorrect acceptance 误受风险 b<5:7C9z  
  101.working trial balance 试算平衡表 ;[9cj&7C<  
  102.index and cross-referencing 索引和交叉索引 `kj7I{'l%9  
  103.cash receipt 现金收入 ;H\,w /E9  
  104.cash disbursement 现金支出 -OkKLub  
  105.bank statement 银行对账单 ~^5uOe TZ~  
  106.bank reconciliation 银行存款余额调节表 {g )kT_  
  107.balance sheet date 资产负债表日 ]e"NJkcm  
  108.net realizable value 可变现净值 `DA=';>Y  
  109.storeroom 仓库 le[5a=e(  
  110.sale invoice 销售发票 m]DjIs*@%h  
  111.price list 价目表 }%XNB1/`  
  112.positive confirmation request 积极式询证函 Nxt/R%(  
  113.negative confirmation request 消极式询证函 Hpsg[d)!  
  114.purchase requisition 请购单 vNtbb]')m  
  115.receiving report 验收报告 ?$s2] }v  
  116.gross margin 毛利 KR522YW  
  117.manufacturing overhead 制造费用 +>:X4 A *  
  118.material requisition 领料单 mU\$piei  
  119.inventory-taking 存货盘点 u YH{4%  
  120.bond certificate 债券 )?TJ{'m  
  121.stock certificate 股票 G&n_vwZ%  
  122.audit report 审计报告  UNhD  
  123.entity 被审计单位 [yVU p+  
  124.addressee of the audit report 审计报告的收件人 ;hZ(20  
  125.unqualified opinion 无保留意见 < )?&Jf>_  
  126.qualified opinion 保留意见 75v*& -  
  127.disclaimer of opinion 无法表示意见 NKI&n]EO  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   j?8E >tM  
  A (2)absorbed overhead 已吸收制造费用 !*\^-uvaK  
  A (3)absorption costing 吸收成本计算 6"=e+V@  
  A (4)account 账户,报表   4l3N#U0Q  
  A (5)accounting postulate 会计假设   W%$p,^@S5  
  A (6)accounting series release 会计公告文件   em W#ZX  
  A (7)accounting valuation 会计计价   Fvv6<E  
  A (8)account sale 承销清单 "3>#[o  
  A (9)accountability concept 经营责任概念   <QJmdcG  
  A (10)accountancy 会计职业   '$U"R P^(  
  A (11)accountant 会计师   4Fz^[L}[  
  A (12)accounting 会计   |6;.C1\,  
  A (13)agency cost 代理成本   Q,DumOq  
  A (14)accounting bases 会计基础   Ugs<WVp$  
  A (15)accounting manual 会计手册   )1i)I?m  
  A (16)accounting period 会计期间   ^#Z(&/5f0  
  A (17)accounting policies 会计方针   /y-P) 3_  
  A (18)accounting rate of return 会计报酬率   #Gg^fm  
  A (19)accounting reference date 会计参照日   \o3i9Q9C  
  A (20)accounting reference period 会计参照期间   |LjCtm)@+  
  A (21)accrual concept 应计概念   fcBS s\\C~  
  A (22)accrual expenses 应计费用   8t7hN?,t  
  A (23)acid test ration 速动比率(酸性测试比率)   4%]{46YnK  
  A (24)acquisition 购置   :g\qj? o  
  A (25)acquisition accounting 收购会计   aY?}4Bx  
  A (26)activity based accounting 作业基础成本计算   0loC^\f  
  A (27)adjusting events 调整事项   ; 6zu!  
  A (28)administrative expenses 行政管理费   L NE]#8ue  
  A (29)advice note 发货通知   +?L~fM69B  
  A (30)amortization 摊销   onmO>q*  
  A (31)analytical review 分析性检查   vLC&C-f  
  A (32)annual equivalent cost 年度等量成本法   h FjW.~B  
  A (33)annual report and accounts 年度报告和报表   9wwvh'T&NK  
  A (34)appraisal cost 检验成本   Y{S/A*X  
  A (35)appropriation account 盈余分配账户   i4-L!<bJ  
  A (36)articles of association 公司章程细则   fklM Yu4:n  
  A (37)assets 资产     C[Fh^  
  A (38)assets cover 资产保障   w5|"cD#8A  
  A (39)asset value per share 每股资产价值   3 (<!pA  
  A (40)associated company 联营公司   md2kZ.5u  
  A (41)attainable standard 可达标准   :kUH>O  
LnL<WI*Pq  
 A (42)attributable profit 可归属利润   n Do|^{!L`  
  A (43)audit 审计   Gm%[@7-  
  A (44)audit report 审计报告   #z~oc^J^T  
  A (45)auditing standards 审计准则   vSyN_AB?$  
  A (46)authorized share capital 额定股本   du qu}*Jw  
  A (47)available hours 可用小时   W"0#  
  A (48)avoidable costs 可避免成本 2V0R|YUt  
  B (49)back-to-back loan 易币贷款   H>D_0o<#y  
  B (50)backflush accounting 倒退成本计算   ~Ch`A@=5  
  B (51)bad debts 坏帐   h'}5 "m  
  B (52)bad debts ratio 坏帐比率   ywdNwNJ  
  B (53)bank charges 银行手续费   EHb:(|UA%8  
  B (54)bank overdraft 银行透支   DUtpd|  
  B (55)bank reconciliation 银行存款调节表   [|>.iH X  
  B (56)bank statement 银行对账单   o4J K$%  
  B (57)bankruptcy 破产   0$ (}\hMLt  
  B (58)basis of apportionment 分摊基础   r*$"]{m}  
  B (59)batch 批量   HC0puLt_  
  B (60)batch costing 分批成本计算   ;F:(5GBi  
  B (61)beta factor B(市场)风险因素   N,O[pTwj  
  B (62)bill 账单   eu4x{NmQ  
  B (63)bill of exchange 汇票   |p+VitM7  
  B (64)bill of landing 提单   *rbH|o8  
  B (65)bill of materials 用料预计单   qzLRA.#f^  
  B (66)bill payable 应付票据   sM4wh_lO  
  B (67)bill receivable 应收票据   aR\=p:%jGI  
  B (68)bin card 存货记录卡   UFl*^j_)]  
  B (69)bonus 红利   "K@o s<  
  B (70)book-keeping 薄记   hb_Ia]b  
  B (71)Boston classification 波士顿分类   -R8RAwsLG  
  B (72)breakeven chart 保本图   Vr^wesT\Hx  
  B (73)breakeven point 保本点   B;@yOm=  
  B (74)breaking-down time 复位时间   " pH+YqJ$  
  B (75)budget 预算   '"TBhisky  
  B (76)budget center 预算中心   ALG #)$|  
  B (77)budget cost allowance 预算成本折让   <)} *S  
  B (78)budget manual 预算手册   Gq{v)iN  
  B (79)budget period 预算期间   =:2V4H(F  
  B (80)budgetary control 预算控制   ,aN/``j=  
  B (81)budgeted capacity 预算生产能力   x?%vqg^r  
  B (82)burden 制造费用   W t8 RC  
  B (83)business center 经营中心   Soa.thP  
  B (84)business entity 营业个体   !!QMcx_C#/  
  B (85)business unit 经营单位   5p>a]gp  
 B (86)buy-out management 管理性购买产权   hZFbiGQr\  
  B (87)by-product 副产品 %mq]M  
  C (88)called-up share capital 催缴股本   *<UQ/)\  
  C (89)capacity 生产能力   6> "0H/y,  
  C (90)capacity ratios 生产能力比率   ZNUV Bi  
  C (91)capital 资本   o#T,vu0s  
  C (92)capital assets pricing model资本资产计价模式   R_*\?^k|A  
  C (93)capital commitment 承诺资本   wF%XM _M  
  C (94)capital employed 已运用的资本   w7 QIKsI0  
  C (95)capital expenditure 资本支出   $'&5gFr9  
  C (96)capital expenditureauthorization 资本支出核准   1"'//0 7  
  C (97)capital expenditure control 资本支出控制   !98s[)B:  
  C (98)capital expenditure proposal资本支出申请   k&**f_b  
  C (99)capital funding planning 资本基金筹集计划   )~5`A*Ku  
  C (100)capital gain 资本收益   E`X+fJx  
  C (101)capital investment appraisal资本投资评估   :?S2s Ne2  
  C (102)capital maintenance 资本保全   p5bH- km6  
  C (103)capital resource planning 资本资源计划   Ri,UHI4 W  
  C (104)capital surplus 资本盈余   C*KRu`t  
  C (105)capital turnover 资本周转率   8Yj(/S3y  
  C (106)card 记录卡   2M;{|U  
  C (107)cash 现金   bH = 5[  
  C (108)cash account 现金账户   jeW0;Cz J~  
  C (109)cash book 现金账薄   $$8"i+,K  
  C (110)cash cow 金牛产品   X{ Nif G  
  C (111)cash flow 现金流量   e8[ *=&  
  C (112)cash discounted 现金贴现   :l6sESr  
  C (113)cash flow budget 现金流量预算   Y, 0O&'>  
  C (114)cash flow statement 现金流量表   { ~Cqb7  
  C (115)cash ledger 现金分类账   [A3hrSw  
  C (116)cash limit 现金限额   +28FB[W  
  C (117)CCA 现时成本会计   ;hg]5r_  
  C (118)center 中心   fg,~[%1  
  C (119)changeover time 变更时间   @^P=jXi<  
  C (120)chartered entity 特许经济个体   b\^.5SEw  
  C (121)cheque 支票   c#l (~g$D+  
  C (122)cheque register 支票登记薄   9]S}m[8k  
  C (123)coin analysis 零钱分类   BBp Hp  
  C (124)classification 分类   +J^}"dG  
  C (125)clock card 工时卡   @z2RMEC~  
  C (126)code 代码   Vb1@JC9b  
  C (127)commitment accounting 承诺确认会计   2=#O4k.@  
  C (128)common cost 共同成本   N ZD X93  
  C (129)company limited byguarantee 有限担保责任公司   _h.[I8xgYG  
C (130)company limited shares 股份有限公司   S'A~9+  
  C (131)competitive position 竞争能力状况   r3KV.##u,  
  C (132)concept 概念   N7jAPI@a\i  
  C (133)conglomerate 跨行业企业   }R J2\CP  
  C (134)consistency concept 一致性概念   ypml22)kz  
  C (135)consolidated accounts 合并报表   H_$"]iQ  
  C (136)consolidation accounting 合并会计   9@S icqx   
  C (137)consortium 财团   hTy#Q.=  
  C (138)contingency plan 应急计划   3)T5}_  
  C (139)contingent liabilities 或有负债   )ei+ewVZ  
  C (140)continuous operation 连续生产   a|fyo#L  
  C (141)contra 抵消   x &\~4,TN  
  C (142)contract cost 合同成本   R{*p \;  
  C (143)contract costing 合同成本计算   G q:7d]c~T  
  C (144)contribution 贡献毛益   ly{ ~X  
  C (145)contribution centre 贡献中心   xR%CS`0R  
  C (146)contribution chart 贡献图   B[Tw0rQ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =XYfzR  
  C (148)contribution to salesration 贡献毛益对销售比率   Cd (Ov5%  
  C (149)control 控制   @@I2bHy vb  
  C (150)control account 控制帐户   )JZfC&,  
  C (151)control limits 控制限度   }b+=,Sc"  
  C (152)controllability concept 可控制概念   `yxk Sb  
  C (153)controllable cost 可控制成本   FS20OD  
  C (154)conversion cost 加工成本   Oo#wPT;1^(  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   eR3!P8t  
  C (156)corporate appraisal 公司评估   Ds-%\@p  
  C (157)corporate planning 公司计划   vF*H5\ m<a  
  C (158)corporate social reporting 公司社会报告   l\ (t~Q  
  C (159)corporation 股份公司   [,fMh $t  
  C (160)cost 成本   5[;^Em)C  
  C (161)cost account 成本帐户   r_ o2d8  
  C (162)cost accounting 成本会计   .Oim7JQ8  
  C (163)cost accounting manual 成本手册   nhy3E  
  C (164)cost accounts calendar 成本报表的日历时间   "7gHn0e>  
  C (165)cost adjustment 成本调整   9aXm}  
  C (166)cost allocation 成本分配   TX 12$p\  
  C (167)cost apportionment 成本分摊   QXF>xZ~  
  C (168)cost attribution 成本归属   zg^5cHP\  
  C (169)cost audit 成本审计   "3!4 hiU9  
  C (170)cost behaviour 成本性态   Bg34YmZ  
  C (171)cost benefit analysis 成本效益分析   7-(tTBH  
  C (172)cost center 成本中心   JM M\  
  C (173)cost driver 成本动因
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