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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 jU!ibs}R3  
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  1.audit   审计 x%OJ3Qjj=  
  2.attestation   鉴证 `XK#sCC  
  3.credibility   可信赖程度 my*E7[  
  4.audit of financial statements 财务报表审计 tr$d?  
  5.agreed-upon procedures 执行商定程序 m4 :"c"  
  6.high levels of assurance 高水平保证 U{ ZKxE  
  7.compilation 编制 jM;? );Dd  
  8.reliability 可靠性 oRQ( l I>  
  9.relevance 相关性 NzC&ctPk  
  10.professional skepticism 职业谨慎 KYC<*1k  
  11.objectivity 客观性 n~'cKy )m  
  12. professional competence 专业胜任能力 )( W%Hmi  
  13.Senior/CPA-in-charge 项目经理 4$Ud4<  
  14.audit engagement letter 业务约定书 n$E'+kox  
  15.recurring audit 连续审计  R7ExMJw  
  16.the client 委托人 g]m}@b6(h  
  17.change CPA 更换注册会计 -|( q 9B  
  18.the existing CPA 现任注册会计师 z]n&,q,5g  
  19.the successor CPA 后任注册会计师 GpGq' 8|(  
  20.the preceding CPA前任注册会计师 &U{"dJr  
  21.issue the audit report 出具审计报告 k?`Q\  
  22.expert 专家 jOU1F 1  
  23.the board of directors 董事会 $##LSTA  
  24.knowledge of the entity‘ s business 了解被审计单位情况 uV\~2#o$_  
  25.assess material misstatement risks评估重大错报风险 LhQidvCNJ  
  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 !Tu4V\^~A  
  27.a general knowledge of —— 初步了解―――的情况 LT6VZ, S  
  28.a more knowledge of—— 进一步了解的情况 #r;uM+   
  29.the prior year‘s working papers 以前年度工作底稿 Qvm[2mb  
  30.minutes of meeting 会议纪要 p ^U#1c  
  31.business risks 经营风险 ],w+4;+  
  32.appropriateness 适当性 7U`8W\-  
  33.accounting estimate 会计估计 %lqrq<Xn  
  34.management representations 管理层声明 BTa#}LBZ+  
  35.going concern assumption 持续经营假设 -A)/CFIZ  
  36.audit plan 审计计划 4<y|SI!  
  37.significant audit areas 重点审计领域 &d i=alvv1  
  38.error 错误 W kSv@Y,  
  39.fraud舞弊 HRW }Yl  
  40.modified or additional procedures 修改或追加审计程序 02mu%|"  
  41.misappropriation of assets 侵占资产 SS"Z>talw  
  42.transactions without substance 虚假交易 ErY-`8U"  
  43.unusual pressures 异常压力 mFJb9 ,  
  44.the suspected noncompliance 涉嫌存在违法行为 \!!1o+#1j  
  45.materialiy 重要性 [Ontip  
  46.exceed the materiality level 超过重要性水平 g33Y]\  
  47.approach the materiality level 接近重要性水平 Qm2(Z8Gh  
  48.an acceptably low level 可接受水平 [eZ'h8  
  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 T8\%+3e.  
  50.misstatements or omissions 错报或漏报 ~=9]M.$  
  51.aggregate 总计 fhbILg  
  52.subsequent events 期后事项  G L8 N!,  
  53.adjust the financial statements 调整财务报表 X2to](\% X  
  54.perform additional audit procedures 实施追加的审计程序 +8|r_z\A5a  
  55.audit risk 审计风险 A:YWXcg  
  56.detection risk 检查风险 LAPC L&Z  
  57.inappropriate audit opinion 不适当的审计意见 H <ugc  
  58.material misstatement 重大的错报 VDC"tSQ  
  59.tolerable misstatement 可容忍错报 } f+hB  
  60.the acceptable level of detection risk 可接受的检查风险 QliP9-im3  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 eW zyydl  
  62.simall business 小规模企业 z+F:_  
  63.accounting system 会计系统 V SUz+W  
  64.test of control 控制测试 ff<ad l-  
  65.walk-through test 穿行测试 ?Qdp#K]WX  
  66.communication 沟通 iWMgU:T  
  67.flow chart 流程图 b%M|R%)]  
  68.reperformance of internal control 重新执行 :j( D&?ao  
  69.audit evidence 审计证据 v9+1[Y";  
  70.substantive procedures 实质性程序 u(P;) E"1  
  71.assertions 认定 ~ZXAW~a}  
  72.esistence 存在 O!.mc=Gx7  
  73.occurrence 发生 AAld2"r  
  74.completeness 完整性 )0xEI  
  75.rights and obligations 权利和义务 E?3$ * t  
  76.valuation and allocation 计价和分摊 6v9A7g;4.  
  77.cutoff 截止 +Y|HO[  
  78.accuracy 准确性 o;M-M(EZQ6  
  79.classification 分类 Rhil]|a/  
  80.inspection 检查 tx{tIw^2;  
  81.supervision of counting 监盘 &4-rDR,  
  82.observation 观察 P g1EE"N@  
  83.confirmation 函证 {;j@-=pV  
  84.computation 计算 }c-tvK1g  
  85.analytical procedures 分析程序 _HkB+D0v  
  86.vouch 核对 5 ,1q%  
  87.trace 追查 d*TpHLm  
  88.audit sampling 审计抽样 Afq?Ps +  
  89.error 误差 8/* 6&#-  
  90.expected error 预期误差 5Pu F]5  
  91.population 总体 sT"h)I)]*  
  92.sampling risk 抽样风险 4*aNdh[t.  
  93.non- sampling risk 非抽样风险 j2"Y{6c  
  94.sampling unit 抽样单位 yNu%D$6u7  
  95.statistical sampling 统计抽样 $>mTPNF  
  96.tolerable error 可容忍误差 .4-I^W"1  
  97.the risk of under reliance 信赖不足风险 hSyA;*) U  
  98.the risk of over reliance 信赖过度风险 Q8 r 7  
  99.the risk of incorrect rejection 误拒风险 +: oD?h  
  100. the risk of incorrect acceptance 误受风险 Uv"GG: K_  
  101.working trial balance 试算平衡表 Obm@2;^g6  
  102.index and cross-referencing 索引和交叉索引 UCP4w@C  
  103.cash receipt 现金收入 4$<-3IP,  
  104.cash disbursement 现金支出 $6]7>:8mz  
  105.bank statement 银行对账单 9#AsSbBpf  
  106.bank reconciliation 银行存款余额调节表 %<Q ?|}  
  107.balance sheet date 资产负债表日 =2=n   
  108.net realizable value 可变现净值 wf8GH}2A  
  109.storeroom 仓库 h7H#sL[^  
  110.sale invoice 销售发票 )!``P?3?  
  111.price list 价目表 #Ua+P(1q  
  112.positive confirmation request 积极式询证函 d.3O1TXK  
  113.negative confirmation request 消极式询证函 {%;KkC8=R  
  114.purchase requisition 请购单 +=bGrn>h  
  115.receiving report 验收报告 =7c1l77z  
  116.gross margin 毛利  *R6n+d  
  117.manufacturing overhead 制造费用 &G>EBKn\2`  
  118.material requisition 领料单 d#9"_{P  
  119.inventory-taking 存货盘点 t $+46**  
  120.bond certificate 债券 hp E?  
  121.stock certificate 股票 =Xc[EUi<;g  
  122.audit report 审计报告 F"   -w  
  123.entity 被审计单位 O/(qi8En  
  124.addressee of the audit report 审计报告的收件人 ;=.QT  
  125.unqualified opinion 无保留意见 |ei?s1)  
  126.qualified opinion 保留意见 NgnHo\)  
  127.disclaimer of opinion 无法表示意见 wZECG-jr/  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   )oSUhU26}  
  A (2)absorbed overhead 已吸收制造费用 <(Wa8PY2(  
  A (3)absorption costing 吸收成本计算 ~OXC6z  
  A (4)account 账户,报表   t_q`wKDE  
  A (5)accounting postulate 会计假设   ~nk'ZJ   
  A (6)accounting series release 会计公告文件   !t["pr\ ?  
  A (7)accounting valuation 会计计价   d/GP.d  
  A (8)account sale 承销清单 lq$1CI  
  A (9)accountability concept 经营责任概念   IA|V^Wmt;  
  A (10)accountancy 会计职业   'wAO Y  
  A (11)accountant 会计师   V X<ZB +R  
  A (12)accounting 会计   PZF>ia}  
  A (13)agency cost 代理成本   j:0VtJo~  
  A (14)accounting bases 会计基础   ZpHT2-baVe  
  A (15)accounting manual 会计手册   S #X$QD  
  A (16)accounting period 会计期间   N1KYV&'o  
  A (17)accounting policies 会计方针   Jr18faEZw  
  A (18)accounting rate of return 会计报酬率   ?r QMOJR  
  A (19)accounting reference date 会计参照日   u!%]?MSc  
  A (20)accounting reference period 会计参照期间   X9nt;A2TU+  
  A (21)accrual concept 应计概念   j8@YoD5o  
  A (22)accrual expenses 应计费用   yg "u^*r&  
  A (23)acid test ration 速动比率(酸性测试比率)   &G@*/2A  
  A (24)acquisition 购置   2F3IC  
  A (25)acquisition accounting 收购会计   \qAMs^1-  
  A (26)activity based accounting 作业基础成本计算   J?-"]s`J  
  A (27)adjusting events 调整事项   x!q$`zF\\  
  A (28)administrative expenses 行政管理费   kRskeMr:Rd  
  A (29)advice note 发货通知   HB\y [:E  
  A (30)amortization 摊销   ~fs{Ff'  
  A (31)analytical review 分析性检查   >.PLD} zE_  
  A (32)annual equivalent cost 年度等量成本法   g!7/iKj:  
  A (33)annual report and accounts 年度报告和报表   vI ]| W  
  A (34)appraisal cost 检验成本   FpfOxF6A3  
  A (35)appropriation account 盈余分配账户   A $W,#`E  
  A (36)articles of association 公司章程细则   .*D~ .!  
  A (37)assets 资产   N 40.GL0s  
  A (38)assets cover 资产保障   r,i^-jv;  
  A (39)asset value per share 每股资产价值   DJrE[wI  
  A (40)associated company 联营公司   pq>"GEN  
  A (41)attainable standard 可达标准   El0|.dW  
#:{PA t  
 A (42)attributable profit 可归属利润   GFx >xQk  
  A (43)audit 审计   l{aXX[E&1  
  A (44)audit report 审计报告   0<Px 2/  
  A (45)auditing standards 审计准则   ^MUtmzh  
  A (46)authorized share capital 额定股本   c3!d4mC:  
  A (47)available hours 可用小时   S'V0c%'QQV  
  A (48)avoidable costs 可避免成本 9wC q  
  B (49)back-to-back loan 易币贷款   1d|+7  
  B (50)backflush accounting 倒退成本计算   "VkraB.i  
  B (51)bad debts 坏帐   Tm[IOuhM'?  
  B (52)bad debts ratio 坏帐比率   A[;R_  
  B (53)bank charges 银行手续费   ;hmy7M1%  
  B (54)bank overdraft 银行透支   9pStArF?F0  
  B (55)bank reconciliation 银行存款调节表   >mT2g  
  B (56)bank statement 银行对账单   &iL"=\#  
  B (57)bankruptcy 破产   qJVW :$1 q  
  B (58)basis of apportionment 分摊基础   #+QwRmJdT!  
  B (59)batch 批量   I 8`@Srw8  
  B (60)batch costing 分批成本计算   Fc7mAV=  
  B (61)beta factor B(市场)风险因素   (<(8(} x  
  B (62)bill 账单   qWtvo';3  
  B (63)bill of exchange 汇票   Yc/rjEn7O  
  B (64)bill of landing 提单   ed2QGTgR  
  B (65)bill of materials 用料预计单   UbJ_'>hK6  
  B (66)bill payable 应付票据   Cz Jze  
  B (67)bill receivable 应收票据   {Aj}s3v  
  B (68)bin card 存货记录卡   5X nA.?F^  
  B (69)bonus 红利   tH2y:o 72  
  B (70)book-keeping 薄记   XJC|6"n  
  B (71)Boston classification 波士顿分类   }X)mZyM[  
  B (72)breakeven chart 保本图   m /JpYv~  
  B (73)breakeven point 保本点   3uz@JY"mK  
  B (74)breaking-down time 复位时间   zm9>"(H  
  B (75)budget 预算   +I5@Gys  
  B (76)budget center 预算中心   4At%{E  
  B (77)budget cost allowance 预算成本折让   ;a XcGa  
  B (78)budget manual 预算手册   b(I-0<  
  B (79)budget period 预算期间   `3SY~&X  
  B (80)budgetary control 预算控制   I/<aY*R4  
  B (81)budgeted capacity 预算生产能力   OCa74)(  
  B (82)burden 制造费用   7\rz*  
  B (83)business center 经营中心   bwqla43gX  
  B (84)business entity 营业个体   SQ]&nDd  
  B (85)business unit 经营单位   TV#pUQ3K  
 B (86)buy-out management 管理性购买产权   {2}O\A  
  B (87)by-product 副产品 O2us+DhQ  
  C (88)called-up share capital 催缴股本   7d]}BLpjWz  
  C (89)capacity 生产能力   4W*52*'F,  
  C (90)capacity ratios 生产能力比率   9h<];  
  C (91)capital 资本   #Fl "#g$  
  C (92)capital assets pricing model资本资产计价模式   vp 1IYW  
  C (93)capital commitment 承诺资本   `!kOyh:X  
  C (94)capital employed 已运用的资本   w [D9Q=  
  C (95)capital expenditure 资本支出   fDNiU"  
  C (96)capital expenditureauthorization 资本支出核准   OySIp[{tJ  
  C (97)capital expenditure control 资本支出控制   {PnvQ?|Z  
  C (98)capital expenditure proposal资本支出申请   /w^}(IJ4  
  C (99)capital funding planning 资本基金筹集计划   ZC@ 33Q(  
  C (100)capital gain 资本收益   ?gY^,Ckj  
  C (101)capital investment appraisal资本投资评估   ' mXf8   
  C (102)capital maintenance 资本保全   SHOg,#mV  
  C (103)capital resource planning 资本资源计划   UIi;&[   
  C (104)capital surplus 资本盈余   Waj6.PCFm  
  C (105)capital turnover 资本周转率   oa?bOm  
  C (106)card 记录卡   MxD,x pf  
  C (107)cash 现金   |77.Lqqy,  
  C (108)cash account 现金账户   NGOc:>}k>  
  C (109)cash book 现金账薄   <La$'lG4J  
  C (110)cash cow 金牛产品   C}<j8a?  
  C (111)cash flow 现金流量   (, /`*GC  
  C (112)cash discounted 现金贴现   3s<~}&"  
  C (113)cash flow budget 现金流量预算   ?'Y\5n/*$  
  C (114)cash flow statement 现金流量表   >\ y|}|?  
  C (115)cash ledger 现金分类账   l E=(6Q  
  C (116)cash limit 现金限额   e;GLPB   
  C (117)CCA 现时成本会计   @e8b'w3  
  C (118)center 中心   RZ-=UIf  
  C (119)changeover time 变更时间   c>#T\AEkF  
  C (120)chartered entity 特许经济个体   Ua\]]<hj"  
  C (121)cheque 支票    $A]2Iw!&  
  C (122)cheque register 支票登记薄   HQJ_:x Y  
  C (123)coin analysis 零钱分类   D1rXTI$$  
  C (124)classification 分类   ?{[ ISk)  
  C (125)clock card 工时卡   {VtmQU? cJ  
  C (126)code 代码   epuN~T  
  C (127)commitment accounting 承诺确认会计   Mrysy)x  
  C (128)common cost 共同成本    +:k Iq  
  C (129)company limited byguarantee 有限担保责任公司   VW:WB.K$  
C (130)company limited shares 股份有限公司   (KtuikJ32^  
  C (131)competitive position 竞争能力状况   xl8=y  
  C (132)concept 概念   e&sZ]{uD  
  C (133)conglomerate 跨行业企业   vikA  
  C (134)consistency concept 一致性概念   bnHQvCO3$  
  C (135)consolidated accounts 合并报表   qM= $,s*  
  C (136)consolidation accounting 合并会计   h\| ~Q.kG  
  C (137)consortium 财团   %Xc50n2Z  
  C (138)contingency plan 应急计划   N3O3V5':!  
  C (139)contingent liabilities 或有负债   FcVQ_6  
  C (140)continuous operation 连续生产   N^</:R  
  C (141)contra 抵消   w=Ai?u  
  C (142)contract cost 合同成本   :0@R(ct;>  
  C (143)contract costing 合同成本计算   ko<u0SjF)u  
  C (144)contribution 贡献毛益   KmS$CFsGL  
  C (145)contribution centre 贡献中心   ^/@Z4(E  
  C (146)contribution chart 贡献图   j3>0oe!  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   5:y\ejU  
  C (148)contribution to salesration 贡献毛益对销售比率   ^{Wx\+*!  
  C (149)control 控制   r9MS,KG8  
  C (150)control account 控制帐户   m}Xb#NAF8  
  C (151)control limits 控制限度   @uA=v/>+  
  C (152)controllability concept 可控制概念   <L'!EcHm%]  
  C (153)controllable cost 可控制成本   5&A{IN  
  C (154)conversion cost 加工成本   X!H[/b:1O  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Q1f)uwh  
  C (156)corporate appraisal 公司评估   vge4&H3a&  
  C (157)corporate planning 公司计划   VWhq +8z  
  C (158)corporate social reporting 公司社会报告   Q /D?U[G  
  C (159)corporation 股份公司   QguRU|y  
  C (160)cost 成本    -c%#Hd  
  C (161)cost account 成本帐户   =u\W {1  
  C (162)cost accounting 成本会计   P"*#mH[W|  
  C (163)cost accounting manual 成本手册   % !P^se  
  C (164)cost accounts calendar 成本报表的日历时间   *<r\:g  
  C (165)cost adjustment 成本调整   yM,.{m@F<  
  C (166)cost allocation 成本分配   Ln-UN$2~F  
  C (167)cost apportionment 成本分摊   kXW5bR  
  C (168)cost attribution 成本归属   `r#]d T[g  
  C (169)cost audit 成本审计   _*iy *:(o  
  C (170)cost behaviour 成本性态   ohEIr2  
  C (171)cost benefit analysis 成本效益分析   7Eb | AR  
  C (172)cost center 成本中心   ZG(.Q:1  
  C (173)cost driver 成本动因
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