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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 U=\!`_f':  
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  1.audit   审计 CUZ ;<Pn  
  2.attestation   鉴证 #TKByOcD2!  
  3.credibility   可信赖程度 . KzU7  
  4.audit of financial statements 财务报表审计  Y.v. EZ  
  5.agreed-upon procedures 执行商定程序 9/I|oh_ G  
  6.high levels of assurance 高水平保证 .0u@PcE:O  
  7.compilation 编制 =S}SZYw l  
  8.reliability 可靠性 z!:%Hbh=  
  9.relevance 相关性 4lpkq  
  10.professional skepticism 职业谨慎 dG*2-v^G  
  11.objectivity 客观性 rIZ^ix-N  
  12. professional competence 专业胜任能力 :]k`;;vh  
  13.Senior/CPA-in-charge 项目经理 9w( Wtw'  
  14.audit engagement letter 业务约定书 6]5e(J{Fz  
  15.recurring audit 连续审计 *Bm _  
  16.the client 委托人 _ -C{:rV  
  17.change CPA 更换注册会计 u:s[6T0  
  18.the existing CPA 现任注册会计师 d{G*1l(X  
  19.the successor CPA 后任注册会计师 h}c R >  
  20.the preceding CPA前任注册会计师 "3X~BdH&J  
  21.issue the audit report 出具审计报告 ntt:>j$  
  22.expert 专家 $@K wsoh'  
  23.the board of directors 董事会 S{F'k;x/5  
  24.knowledge of the entity‘ s business 了解被审计单位情况 a\?-uJ+  
  25.assess material misstatement risks评估重大错报风险 { x/~gp  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ftwn<B  
  27.a general knowledge of —— 初步了解―――的情况 QO(P_az3mg  
  28.a more knowledge of—— 进一步了解的情况 }D\i1/Y  
  29.the prior year‘s working papers 以前年度工作底稿 /D&7 \3}  
  30.minutes of meeting 会议纪要 S"G`j!m1  
  31.business risks 经营风险 B~t[Gy  
  32.appropriateness 适当性 ;{hE]jReH  
  33.accounting estimate 会计估计 &'d3Yt  
  34.management representations 管理层声明 {m7>9{`  
  35.going concern assumption 持续经营假设 s2ixiv=  
  36.audit plan 审计计划 T+U,?2nF:  
  37.significant audit areas 重点审计领域 TW5Pt{X= f  
  38.error 错误 ]3bXJE  
  39.fraud舞弊 |w w@V<'/#  
  40.modified or additional procedures 修改或追加审计程序 Z_}[hz$  
  41.misappropriation of assets 侵占资产 b'$fr6"O1  
  42.transactions without substance 虚假交易 8|Vm6*TY&p  
  43.unusual pressures 异常压力 $~FnBD%|{  
  44.the suspected noncompliance 涉嫌存在违法行为 Y+0HC2(o  
  45.materialiy 重要性 5x/LHsr=m  
  46.exceed the materiality level 超过重要性水平 N#zh$0!8bJ  
  47.approach the materiality level 接近重要性水平 7\nR'MOZ  
  48.an acceptably low level 可接受水平 U9eb&nd  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 `37$YdX  
  50.misstatements or omissions 错报或漏报 T?Y/0znB*  
  51.aggregate 总计 yTwtGo&  
  52.subsequent events 期后事项 {Jn*{5tZ>  
  53.adjust the financial statements 调整财务报表 W2W4 w  
  54.perform additional audit procedures 实施追加的审计程序 0\2#(^  
  55.audit risk 审计风险 r}Ec_0_lt  
  56.detection risk 检查风险 *N!>c&8  
  57.inappropriate audit opinion 不适当的审计意见 X4{O/G  
  58.material misstatement 重大的错报 L>.* ^]  
  59.tolerable misstatement 可容忍错报 C.Ty\@U  
  60.the acceptable level of detection risk 可接受的检查风险 ?KMGk]_<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ~rICPR  
  62.simall business 小规模企业 +(l(|lQy$  
  63.accounting system 会计系统 @^UnrKSd  
  64.test of control 控制测试 ^I]A@YNni  
  65.walk-through test 穿行测试 [) S&PK  
  66.communication 沟通 7IUu] Fi  
  67.flow chart 流程图 +4 ]31d&3  
  68.reperformance of internal control 重新执行 cH>3|B*y  
  69.audit evidence 审计证据 y$6~&X  
  70.substantive procedures 实质性程序 3yp?|> e  
  71.assertions 认定  mX&!/U  
  72.esistence 存在 E/IoYuB  
  73.occurrence 发生 q@0g KC&U  
  74.completeness 完整性 yHIZpU|(j  
  75.rights and obligations 权利和义务 t+<?$I[  
  76.valuation and allocation 计价和分摊 ;2%8 tV$V  
  77.cutoff 截止 .5K }R<  
  78.accuracy 准确性 k^C^.[?  
  79.classification 分类 3L1MMUACL  
  80.inspection 检查 %.[jz,;)  
  81.supervision of counting 监盘 }I>h<O  
  82.observation 观察 $9}jU#Z|hd  
  83.confirmation 函证  A4  
  84.computation 计算 ZW)_ dg9  
  85.analytical procedures 分析程序 o~J~-$T{  
  86.vouch 核对 [,86||^  
  87.trace 追查 H{CiN  
  88.audit sampling 审计抽样 ;VW->i a6  
  89.error 误差 :N>n1tHL;A  
  90.expected error 预期误差 8 LH\a.>  
  91.population 总体  J*FUJT  
  92.sampling risk 抽样风险  'VzYf^  
  93.non- sampling risk 非抽样风险 7+;$_,Xo<  
  94.sampling unit 抽样单位 jhF&   
  95.statistical sampling 统计抽样 K2 b\9}  
  96.tolerable error 可容忍误差 B57MzIZi]  
  97.the risk of under reliance 信赖不足风险 rGIf/=G^r  
  98.the risk of over reliance 信赖过度风险 2.PZtl  
  99.the risk of incorrect rejection 误拒风险 +]dh`8*8>1  
  100. the risk of incorrect acceptance 误受风险 9^<Y~rkm  
  101.working trial balance 试算平衡表 <TQ,7M4X  
  102.index and cross-referencing 索引和交叉索引 c%x9.s<+1  
  103.cash receipt 现金收入 Z;M th#  
  104.cash disbursement 现金支出 @/f'i9?oM`  
  105.bank statement 银行对账单 /{71JqFis  
  106.bank reconciliation 银行存款余额调节表 -XNawpl`  
  107.balance sheet date 资产负债表日 _-c1" Kl  
  108.net realizable value 可变现净值 ,:=g}i  
  109.storeroom 仓库 VV$4NV&`Q  
  110.sale invoice 销售发票 Xdl7'~k  
  111.price list 价目表 YHQvx_0yP  
  112.positive confirmation request 积极式询证函 &@[pJ2  
  113.negative confirmation request 消极式询证函 e~P4>3  
  114.purchase requisition 请购单 (\$=de>?  
  115.receiving report 验收报告 k;V (rf`  
  116.gross margin 毛利 ] =*G[  
  117.manufacturing overhead 制造费用 qLWM,[Og  
  118.material requisition 领料单 cf+EQY  
  119.inventory-taking 存货盘点 [~{'"-3L0  
  120.bond certificate 债券 ,`,1s 9\&t  
  121.stock certificate 股票 j{&$_  
  122.audit report 审计报告 ?R":"*eu  
  123.entity 被审计单位 %Kzu&*9Hb  
  124.addressee of the audit report 审计报告的收件人 Y5z5LG4  
  125.unqualified opinion 无保留意见 aExt TE  
  126.qualified opinion 保留意见 dC(5I{ I|  
  127.disclaimer of opinion 无法表示意见 5hj _YqQ7  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   9!?Ywc>0#  
  A (2)absorbed overhead 已吸收制造费用 'PWX19  
  A (3)absorption costing 吸收成本计算 2|\WaH9P  
  A (4)account 账户,报表   S8 k<}5  
  A (5)accounting postulate 会计假设   RaC8Sq7hW  
  A (6)accounting series release 会计公告文件   ~i UG24v  
  A (7)accounting valuation 会计计价   @p%WFNR0  
  A (8)account sale 承销清单 d J.up*aR  
  A (9)accountability concept 经营责任概念   K,5_{pj  
  A (10)accountancy 会计职业   MWq1 "c  
  A (11)accountant 会计师   q#PMQR"C  
  A (12)accounting 会计   Xf{ht%b  
  A (13)agency cost 代理成本   `MC5_SG 1  
  A (14)accounting bases 会计基础   ~c`%k>$  
  A (15)accounting manual 会计手册   }uiD8b{I  
  A (16)accounting period 会计期间   aJLc&o 8Yg  
  A (17)accounting policies 会计方针   &t,"k'p  
  A (18)accounting rate of return 会计报酬率   LbUH`0:%t  
  A (19)accounting reference date 会计参照日   utU ;M*  
  A (20)accounting reference period 会计参照期间   9Ecc~'f  
  A (21)accrual concept 应计概念   G#YBfPmr  
  A (22)accrual expenses 应计费用   #`@5`;U>#  
  A (23)acid test ration 速动比率(酸性测试比率)   3R<VpN){  
  A (24)acquisition 购置   +:3s f%0  
  A (25)acquisition accounting 收购会计   rEwd76?  
  A (26)activity based accounting 作业基础成本计算   {RN-rF3w  
  A (27)adjusting events 调整事项   #ON^6f2  
  A (28)administrative expenses 行政管理费   nm,(Wdr  
  A (29)advice note 发货通知   [L=M=;{4  
  A (30)amortization 摊销   5}TTf2&Xo#  
  A (31)analytical review 分析性检查   L, 2;-b|  
  A (32)annual equivalent cost 年度等量成本法   / ^$n&gI  
  A (33)annual report and accounts 年度报告和报表   a y$CUw  
  A (34)appraisal cost 检验成本   Ze? n Q-  
  A (35)appropriation account 盈余分配账户   PkcvUJV  
  A (36)articles of association 公司章程细则    Y-+JDrK  
  A (37)assets 资产   L),r\#Y(v  
  A (38)assets cover 资产保障   D< 0))r  
  A (39)asset value per share 每股资产价值   =klfCFwP  
  A (40)associated company 联营公司   G^:?)WRG  
  A (41)attainable standard 可达标准   WsW]  1p  
{7Hc00FM  
 A (42)attributable profit 可归属利润   nd"$gi  
  A (43)audit 审计   eq@-J+  
  A (44)audit report 审计报告   ujf7r`;u.  
  A (45)auditing standards 审计准则   U~w8yMxX  
  A (46)authorized share capital 额定股本   e4FR)d0x  
  A (47)available hours 可用小时   r-No\u_  
  A (48)avoidable costs 可避免成本 a5pXn v]A  
  B (49)back-to-back loan 易币贷款   :OV6R ,  
  B (50)backflush accounting 倒退成本计算   "gt1pf~y  
  B (51)bad debts 坏帐   h0")NBRV&  
  B (52)bad debts ratio 坏帐比率   {E.A?yej9  
  B (53)bank charges 银行手续费   <8^ws90Y  
  B (54)bank overdraft 银行透支   \46*4?pP  
  B (55)bank reconciliation 银行存款调节表   K^I B1U$  
  B (56)bank statement 银行对账单   Bh7hF?c Sj  
  B (57)bankruptcy 破产   dEkAU H  
  B (58)basis of apportionment 分摊基础   ]"'1-h91  
  B (59)batch 批量   [-Xah]g  
  B (60)batch costing 分批成本计算   :mhO/Bx  
  B (61)beta factor B(市场)风险因素   "JE->iD  
  B (62)bill 账单   +&G]\WX<  
  B (63)bill of exchange 汇票   <{i1/"k?X  
  B (64)bill of landing 提单   H.[nr:  
  B (65)bill of materials 用料预计单   {s{+MbD  
  B (66)bill payable 应付票据   izu_1X  
  B (67)bill receivable 应收票据   bX 6uGu 7  
  B (68)bin card 存货记录卡   'EN80+xYX  
  B (69)bonus 红利   tT+W>oA/M  
  B (70)book-keeping 薄记   rONz*ly|i  
  B (71)Boston classification 波士顿分类   '7g]@ Q7  
  B (72)breakeven chart 保本图   $,0EV9+af  
  B (73)breakeven point 保本点   @|{8/s Oq  
  B (74)breaking-down time 复位时间   hV&"  
  B (75)budget 预算   Jp= )L  
  B (76)budget center 预算中心   7g:Lj,Z4L  
  B (77)budget cost allowance 预算成本折让   Y@7n>U  
  B (78)budget manual 预算手册   s^m`qi(H  
  B (79)budget period 预算期间   (\nEU! Y  
  B (80)budgetary control 预算控制   K+ ~1 z>&  
  B (81)budgeted capacity 预算生产能力   WJk3*$=  
  B (82)burden 制造费用   /qFY $vj  
  B (83)business center 经营中心   E{}J-_oS45  
  B (84)business entity 营业个体   t{,e{oZx  
  B (85)business unit 经营单位   <[$a7l i  
 B (86)buy-out management 管理性购买产权   7}e5ac  
  B (87)by-product 副产品 ;@ G^eQ  
  C (88)called-up share capital 催缴股本   MI- S}Qoe  
  C (89)capacity 生产能力   +S'm<}"1  
  C (90)capacity ratios 生产能力比率   y}?PyPz  
  C (91)capital 资本   _# cM vl k  
  C (92)capital assets pricing model资本资产计价模式   pfw`<*e'  
  C (93)capital commitment 承诺资本   '6\ZgOO9  
  C (94)capital employed 已运用的资本   H?,Dv>.#*  
  C (95)capital expenditure 资本支出    FjMKb  
  C (96)capital expenditureauthorization 资本支出核准   3!%-O:!  
  C (97)capital expenditure control 资本支出控制   E!uQ>'iq.  
  C (98)capital expenditure proposal资本支出申请   !tb!%8{~  
  C (99)capital funding planning 资本基金筹集计划   h!Y##_&&4  
  C (100)capital gain 资本收益   HU$]o N  
  C (101)capital investment appraisal资本投资评估   <[w5M?n8  
  C (102)capital maintenance 资本保全   3Pp+>{2_?  
  C (103)capital resource planning 资本资源计划   'Ydr_Ses  
  C (104)capital surplus 资本盈余   &PMfAo^  
  C (105)capital turnover 资本周转率   X N{WxcZ  
  C (106)card 记录卡   Uy*d@vU9c  
  C (107)cash 现金   #XG3{MGX[  
  C (108)cash account 现金账户   hQ@#h`lS  
  C (109)cash book 现金账薄   PHJHW#sv  
  C (110)cash cow 金牛产品    P1)87P  
  C (111)cash flow 现金流量   Xk1uCVUe5  
  C (112)cash discounted 现金贴现   ?uU_N$x  
  C (113)cash flow budget 现金流量预算   2R,8q0qR:  
  C (114)cash flow statement 现金流量表   3177R>0  
  C (115)cash ledger 现金分类账   D!ASO]  
  C (116)cash limit 现金限额   5z2("[8L&  
  C (117)CCA 现时成本会计   Bsha)<  
  C (118)center 中心   gXU(0(Gq  
  C (119)changeover time 变更时间   u /DE  
  C (120)chartered entity 特许经济个体   {:3:GdM6  
  C (121)cheque 支票   QcJC:sP\>  
  C (122)cheque register 支票登记薄   !%$,S=_F  
  C (123)coin analysis 零钱分类   ?\(qA+iP0  
  C (124)classification 分类   g4YlG"O[~  
  C (125)clock card 工时卡   HF"TS*  
  C (126)code 代码    \S1W,H|  
  C (127)commitment accounting 承诺确认会计   %*o  
  C (128)common cost 共同成本   iOSt=-p  
  C (129)company limited byguarantee 有限担保责任公司   `'>~(8&zE  
C (130)company limited shares 股份有限公司   uA;#*eiA/  
  C (131)competitive position 竞争能力状况   #XB3Wden2  
  C (132)concept 概念   7a^D[f0V  
  C (133)conglomerate 跨行业企业   Dsn=fht  
  C (134)consistency concept 一致性概念   ;yyR_N S  
  C (135)consolidated accounts 合并报表   :I7 mM y*  
  C (136)consolidation accounting 合并会计   6\jbSe  
  C (137)consortium 财团   jSH.e?  
  C (138)contingency plan 应急计划   -84%6p2-  
  C (139)contingent liabilities 或有负债   5j$&Zgx51  
  C (140)continuous operation 连续生产   |yz o|%]3  
  C (141)contra 抵消   f6Lc"b3s1  
  C (142)contract cost 合同成本   D _[NzCv<-  
  C (143)contract costing 合同成本计算   w!v^6[!  
  C (144)contribution 贡献毛益   kFY2VPP~  
  C (145)contribution centre 贡献中心   *W`7JL,  
  C (146)contribution chart 贡献图   023uAaI^3r  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   j@^zK!mO  
  C (148)contribution to salesration 贡献毛益对销售比率   g5"I{ol5T~  
  C (149)control 控制   I8% -ii  
  C (150)control account 控制帐户   9_F&G('V{a  
  C (151)control limits 控制限度   !8T04988j  
  C (152)controllability concept 可控制概念   x}Lj|U$r<X  
  C (153)controllable cost 可控制成本   BfCn yL%  
  C (154)conversion cost 加工成本   :uB?h1|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Rm}5AJ  
  C (156)corporate appraisal 公司评估   rx 74v!  
  C (157)corporate planning 公司计划   /$]S'[5uF  
  C (158)corporate social reporting 公司社会报告   BD;T>M  
  C (159)corporation 股份公司   C22h*QM*  
  C (160)cost 成本   TC44*BHq  
  C (161)cost account 成本帐户   &|}QdbW  
  C (162)cost accounting 成本会计   <[-{:dH,5  
  C (163)cost accounting manual 成本手册   nTGZ2C)c<'  
  C (164)cost accounts calendar 成本报表的日历时间   K3`! 0(  
  C (165)cost adjustment 成本调整   %&VI-7+K  
  C (166)cost allocation 成本分配   ?e4H{Y/M  
  C (167)cost apportionment 成本分摊   D`!BjhlW  
  C (168)cost attribution 成本归属   /W-g es  
  C (169)cost audit 成本审计   RticGQy&5  
  C (170)cost behaviour 成本性态   !Q_Wbu\U  
  C (171)cost benefit analysis 成本效益分析   CGlEc  
  C (172)cost center 成本中心   /k K!xe  
  C (173)cost driver 成本动因
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