论坛风格切换切换到宽版
  • 3347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
]T^ i s>  
+1@AGJU3  
注会《审计》英语常用词汇 |:2c$zq  
jA`a/v Wu  
'_o@V O  
  1.audit   审计 9<cOYY  
  2.attestation   鉴证 F6dr  
  3.credibility   可信赖程度 ,sDr9h/'C3  
  4.audit of financial statements 财务报表审计 s4,(26y  
  5.agreed-upon procedures 执行商定程序 Qpu3( `d<  
  6.high levels of assurance 高水平保证 oI@ 9}*  
  7.compilation 编制 uva\0q  
  8.reliability 可靠性 bK=c@GXS  
  9.relevance 相关性 t[2i$%NVM  
  10.professional skepticism 职业谨慎 wkikD  
  11.objectivity 客观性 (cs~@  
  12. professional competence 专业胜任能力 qrDcL>Hrn  
  13.Senior/CPA-in-charge 项目经理 f\}22}/  
  14.audit engagement letter 业务约定书 Lt>7hBe"  
  15.recurring audit 连续审计 #s+Q{2s  
  16.the client 委托人 \A(5;ZnuD  
  17.change CPA 更换注册会计 7/>a:02  
  18.the existing CPA 现任注册会计师 J}@G KNm  
  19.the successor CPA 后任注册会计师 GZ3/S|SMP  
  20.the preceding CPA前任注册会计师 Q!$IQJ]|Y  
  21.issue the audit report 出具审计报告 2R`u[  
  22.expert 专家 [ud|dwP"  
  23.the board of directors 董事会 )iSy@*nY  
  24.knowledge of the entity‘ s business 了解被审计单位情况 OoaY  
  25.assess material misstatement risks评估重大错报风险 \"d?=uFe  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 9#@Zz4Ww  
  27.a general knowledge of —— 初步了解―――的情况 p\S8oHW e  
  28.a more knowledge of—— 进一步了解的情况 treXOC9^B8  
  29.the prior year‘s working papers 以前年度工作底稿 p>p'.#M  
  30.minutes of meeting 会议纪要 z5EVG  
  31.business risks 经营风险 xNgt[fLpS  
  32.appropriateness 适当性 t _\MAK  
  33.accounting estimate 会计估计 9^zx8MRXd  
  34.management representations 管理层声明 *Nlu5(z  
  35.going concern assumption 持续经营假设 re uYTH  
  36.audit plan 审计计划 ;r!\-]5$  
  37.significant audit areas 重点审计领域 pULsGb  
  38.error 错误 3h&bZ  
  39.fraud舞弊 QS\ x{<e/  
  40.modified or additional procedures 修改或追加审计程序 ]u=Ca#!'  
  41.misappropriation of assets 侵占资产 Mi74Xl i  
  42.transactions without substance 虚假交易 ,qy&|4Jz  
  43.unusual pressures 异常压力 ,so4Lb(vG  
  44.the suspected noncompliance 涉嫌存在违法行为 E@pFTvo  
  45.materialiy 重要性 \!wh[qEQ\  
  46.exceed the materiality level 超过重要性水平 7) 0q--B  
  47.approach the materiality level 接近重要性水平 xOIg|2^8  
  48.an acceptably low level 可接受水平 Zh,]J `  
  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 RVP18ub.S  
  50.misstatements or omissions 错报或漏报 k7Oy5$##  
  51.aggregate 总计 e?<D F.Md+  
  52.subsequent events 期后事项 C*G/_`?9  
  53.adjust the financial statements 调整财务报表 7@P6 56{  
  54.perform additional audit procedures 实施追加的审计程序 76cEKHa<  
  55.audit risk 审计风险 b-nYxd  
  56.detection risk 检查风险 }vD;DSz:  
  57.inappropriate audit opinion 不适当的审计意见 $ !5f"<FCB  
  58.material misstatement 重大的错报 k1iLnza%  
  59.tolerable misstatement 可容忍错报 )ddsyFGW  
  60.the acceptable level of detection risk 可接受的检查风险 rfTe  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 if@,vc  
  62.simall business 小规模企业 A& =pw#  
  63.accounting system 会计系统 ][t 6VA  
  64.test of control 控制测试 Wp4K6x  
  65.walk-through test 穿行测试 d*%Mv[X:<  
  66.communication 沟通 xBWx+ My  
  67.flow chart 流程图 CB]l[hM$  
  68.reperformance of internal control 重新执行 sVoR?peQ  
  69.audit evidence 审计证据 ;+/NjC1  
  70.substantive procedures 实质性程序 oCA(FQ6  
  71.assertions 认定 ]ymC3LV]  
  72.esistence 存在 ;]@exp 5  
  73.occurrence 发生 7TdQRB  
  74.completeness 完整性 fq(5Lfe}  
  75.rights and obligations 权利和义务 VN+\>j-  
  76.valuation and allocation 计价和分摊 Nt,~b^9  
  77.cutoff 截止 TkT-$=i  
  78.accuracy 准确性 C8MWIX}  
  79.classification 分类 i[_| %'p  
  80.inspection 检查 i;]CL[#2e`  
  81.supervision of counting 监盘 6eo4#/+%  
  82.observation 观察 Bb_Q_<DTs  
  83.confirmation 函证 :rL?1"   
  84.computation 计算 YkI9d&ib+  
  85.analytical procedures 分析程序 Hf_'32e3<  
  86.vouch 核对 e>!E=J)j  
  87.trace 追查 l/F!Bq[*g  
  88.audit sampling 审计抽样 l $w/Fz  
  89.error 误差 R8uj3!3^  
  90.expected error 预期误差 Gl;f#}  
  91.population 总体 C9pnU,[  
  92.sampling risk 抽样风险 k}<<bm*f  
  93.non- sampling risk 非抽样风险 G1p'p&x.  
  94.sampling unit 抽样单位 GEfY^! F+  
  95.statistical sampling 统计抽样 u GIr&`S  
  96.tolerable error 可容忍误差 mR,O0O}&  
  97.the risk of under reliance 信赖不足风险 4y>(RrVG  
  98.the risk of over reliance 信赖过度风险 )-#i8?y3C  
  99.the risk of incorrect rejection 误拒风险 e?1KbJ?.  
  100. the risk of incorrect acceptance 误受风险 E [*0Bo]  
  101.working trial balance 试算平衡表 req-Q |  
  102.index and cross-referencing 索引和交叉索引 NQ{-&#@/v  
  103.cash receipt 现金收入 6lZGcRO  
  104.cash disbursement 现金支出 vG3M5G  
  105.bank statement 银行对账单 p2^)2v  
  106.bank reconciliation 银行存款余额调节表 1x;@~yU  
  107.balance sheet date 资产负债表日 ^Rk^XQCh  
  108.net realizable value 可变现净值 _G[6+g5|  
  109.storeroom 仓库 o"4E+1qwM  
  110.sale invoice 销售发票 2_.CX(kI  
  111.price list 价目表 e3pnk =u  
  112.positive confirmation request 积极式询证函 `Jqf**t  
  113.negative confirmation request 消极式询证函 1~L\s}|2d  
  114.purchase requisition 请购单 d Q DLI  
  115.receiving report 验收报告 SlN"(nq  
  116.gross margin 毛利 sy=dY@W^  
  117.manufacturing overhead 制造费用 My],6va^  
  118.material requisition 领料单 n5\}KZh  
  119.inventory-taking 存货盘点 4`6< {  
  120.bond certificate 债券 F#KF6)P  
  121.stock certificate 股票 GqMB^Ad  
  122.audit report 审计报告 ?ff [$ab  
  123.entity 被审计单位 Ta^. $O=F  
  124.addressee of the audit report 审计报告的收件人  }EP|Mb  
  125.unqualified opinion 无保留意见 nAvs~J  
  126.qualified opinion 保留意见 "G@E6{/  
  127.disclaimer of opinion 无法表示意见 :^5>wDu{  
  128.adverse opinion 否定意见
#XfT1  
k1m'Ka-  
A (1)ABC 作业基础成本计算   5E0wn'  
  A (2)absorbed overhead 已吸收制造费用 IOS^|2:,  
  A (3)absorption costing 吸收成本计算 {F/q{c~]  
  A (4)account 账户,报表   Eny!R@u7q  
  A (5)accounting postulate 会计假设   oo\IS\  
  A (6)accounting series release 会计公告文件   r\B"?oqC  
  A (7)accounting valuation 会计计价   \D ^7Z97  
  A (8)account sale 承销清单 Wy!uRzbBv  
  A (9)accountability concept 经营责任概念   oLd:3,p}  
  A (10)accountancy 会计职业   ,k\/]9  
  A (11)accountant 会计师   JC/d:.  
  A (12)accounting 会计   5Vm Eyb  
  A (13)agency cost 代理成本   >I|<^$/  
  A (14)accounting bases 会计基础   R7,p ukK  
  A (15)accounting manual 会计手册   OFp#<o,p  
  A (16)accounting period 会计期间   +~:x}QwGT  
  A (17)accounting policies 会计方针   fmBkB8  
  A (18)accounting rate of return 会计报酬率   l -XnB   
  A (19)accounting reference date 会计参照日   0xLkyt0  
  A (20)accounting reference period 会计参照期间   ps "9;4P  
  A (21)accrual concept 应计概念   i"vDRrDe  
  A (22)accrual expenses 应计费用   'Z y{mq\  
  A (23)acid test ration 速动比率(酸性测试比率)   u!M& ;QL  
  A (24)acquisition 购置   &D)Hz  
  A (25)acquisition accounting 收购会计   !#C)99L"F  
  A (26)activity based accounting 作业基础成本计算   ? S8$5 gA  
  A (27)adjusting events 调整事项   wa BRQh  
  A (28)administrative expenses 行政管理费   :bI,rEW#_  
  A (29)advice note 发货通知   TX&[;jsj  
  A (30)amortization 摊销   BL7>dZOa  
  A (31)analytical review 分析性检查   mqubXS;J|P  
  A (32)annual equivalent cost 年度等量成本法   t6j-?c('  
  A (33)annual report and accounts 年度报告和报表   3mybG%39  
  A (34)appraisal cost 检验成本   vu44!c@  
  A (35)appropriation account 盈余分配账户   4bE42c=Ca7  
  A (36)articles of association 公司章程细则   w~ijD ^ g  
  A (37)assets 资产   9OH.&g  
  A (38)assets cover 资产保障    GsI[N%  
  A (39)asset value per share 每股资产价值   &&ja|o-  
  A (40)associated company 联营公司   *u58l(&`8  
  A (41)attainable standard 可达标准   ]Kof sU_{  
A(PE  
 A (42)attributable profit 可归属利润   <. ezw4ju  
  A (43)audit 审计   mSy|&(l  
  A (44)audit report 审计报告   )7tV*=?Ic8  
  A (45)auditing standards 审计准则   cl ?< 7  
  A (46)authorized share capital 额定股本   t`h_+p%>  
  A (47)available hours 可用小时   ShsJ_/C2  
  A (48)avoidable costs 可避免成本 YcPKM@xo  
  B (49)back-to-back loan 易币贷款   uQO(?nCi  
  B (50)backflush accounting 倒退成本计算   gh.w Li$+  
  B (51)bad debts 坏帐   kBQ5]Q"  
  B (52)bad debts ratio 坏帐比率   p!C_:Z5i  
  B (53)bank charges 银行手续费   e og\pMv  
  B (54)bank overdraft 银行透支   =CWc`  
  B (55)bank reconciliation 银行存款调节表   k>7gy?Y!K<  
  B (56)bank statement 银行对账单   d~w}NK[(  
  B (57)bankruptcy 破产   '9f6ZAnYpQ  
  B (58)basis of apportionment 分摊基础   q/A/3/  
  B (59)batch 批量   ?0? x+  
  B (60)batch costing 分批成本计算   <y is  
  B (61)beta factor B(市场)风险因素   ?.]o_L_K  
  B (62)bill 账单   <Sz>ZIISd  
  B (63)bill of exchange 汇票   E {I)LdAqK  
  B (64)bill of landing 提单   MX"A@p~H  
  B (65)bill of materials 用料预计单   u}Lc|_ea`  
  B (66)bill payable 应付票据   -$'~;O3s  
  B (67)bill receivable 应收票据   oXnC "y}0P  
  B (68)bin card 存货记录卡   3| GNi~  
  B (69)bonus 红利   LZgwIMd  
  B (70)book-keeping 薄记   #(m `2Z`H  
  B (71)Boston classification 波士顿分类   ' m  
  B (72)breakeven chart 保本图   C3&17O6  
  B (73)breakeven point 保本点   0f_66`  
  B (74)breaking-down time 复位时间   w:~nw;.T  
  B (75)budget 预算   SH .9!lQv  
  B (76)budget center 预算中心   +s#S{b  
  B (77)budget cost allowance 预算成本折让   F<6KaZ|  
  B (78)budget manual 预算手册   ;D%$Eh&oma  
  B (79)budget period 预算期间   7}.#Z  
  B (80)budgetary control 预算控制   nXx6L!HJ#  
  B (81)budgeted capacity 预算生产能力   0sq=5 BnO  
  B (82)burden 制造费用   `V?x xq\  
  B (83)business center 经营中心   jydp4ek_n  
  B (84)business entity 营业个体   U>e3_td3,  
  B (85)business unit 经营单位   @9 n #vs  
 B (86)buy-out management 管理性购买产权   <B|n<R<?  
  B (87)by-product 副产品 2+c>O%L  
  C (88)called-up share capital 催缴股本   .6lY*LI  
  C (89)capacity 生产能力   L,s|gt v  
  C (90)capacity ratios 生产能力比率   hNu>s  
  C (91)capital 资本   V+4k!  
  C (92)capital assets pricing model资本资产计价模式   Xq=!"E  
  C (93)capital commitment 承诺资本   F{a0X0ru~  
  C (94)capital employed 已运用的资本   {hW +^  
  C (95)capital expenditure 资本支出   xi Ov$.@q  
  C (96)capital expenditureauthorization 资本支出核准   +G3nn!g l4  
  C (97)capital expenditure control 资本支出控制   eONeWY9  
  C (98)capital expenditure proposal资本支出申请   7 I2a*4}  
  C (99)capital funding planning 资本基金筹集计划   MEdIw#P.}{  
  C (100)capital gain 资本收益   y9l#;<b  
  C (101)capital investment appraisal资本投资评估   3&drof\{  
  C (102)capital maintenance 资本保全   Im0+`9Jw  
  C (103)capital resource planning 资本资源计划   +X2 i/}  
  C (104)capital surplus 资本盈余   T U"K#V&u  
  C (105)capital turnover 资本周转率   Pj1K  
  C (106)card 记录卡   ,H#qgnp  
  C (107)cash 现金   mh!N^[=n  
  C (108)cash account 现金账户   eR#gG^o8  
  C (109)cash book 现金账薄   'O\d<F.c$2  
  C (110)cash cow 金牛产品   f)u*Q!BDD  
  C (111)cash flow 现金流量   u8{@PlS  
  C (112)cash discounted 现金贴现   nN_94 ZqS<  
  C (113)cash flow budget 现金流量预算   ims=-1,  
  C (114)cash flow statement 现金流量表   } K+Q9<~u  
  C (115)cash ledger 现金分类账   c Eh0Vh-]  
  C (116)cash limit 现金限额   dw{#||  
  C (117)CCA 现时成本会计   D@sx`H(  
  C (118)center 中心   eMpEFY  
  C (119)changeover time 变更时间   xVh\GU855  
  C (120)chartered entity 特许经济个体   = C$ @DNEc  
  C (121)cheque 支票    Rsa\V6N>  
  C (122)cheque register 支票登记薄   -Y 6.?z  
  C (123)coin analysis 零钱分类   ~u~[E  
  C (124)classification 分类   ei|*s+OZu  
  C (125)clock card 工时卡   ^ 2Fs)19R  
  C (126)code 代码   WIH4Aw  
  C (127)commitment accounting 承诺确认会计   \gJapx(  
  C (128)common cost 共同成本   O3<Y_I^  
  C (129)company limited byguarantee 有限担保责任公司   QYf/tQg$  
C (130)company limited shares 股份有限公司   pjmGz K  
  C (131)competitive position 竞争能力状况   rH2tC=%  
  C (132)concept 概念   r0hta)xa  
  C (133)conglomerate 跨行业企业   j]ln :?\  
  C (134)consistency concept 一致性概念   N18diP[C  
  C (135)consolidated accounts 合并报表   2RSHB o  
  C (136)consolidation accounting 合并会计   u75)>^:I   
  C (137)consortium 财团   98b9%Z'2f  
  C (138)contingency plan 应急计划   5 vu_D^Q  
  C (139)contingent liabilities 或有负债   j-C42Pfr  
  C (140)continuous operation 连续生产   Dbk uh!R  
  C (141)contra 抵消   ^ T:qT*v  
  C (142)contract cost 合同成本   2=!3[> B  
  C (143)contract costing 合同成本计算   r:8]\RU  
  C (144)contribution 贡献毛益   ~H yyq-  
  C (145)contribution centre 贡献中心   e8P!/x-y  
  C (146)contribution chart 贡献图   HhY2`P8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ?V\9,BTb)  
  C (148)contribution to salesration 贡献毛益对销售比率   bH WvKv+  
  C (149)control 控制   ai;gca_P#  
  C (150)control account 控制帐户   g.`t!6Hc  
  C (151)control limits 控制限度   :}3 qZX  
  C (152)controllability concept 可控制概念   5>4A}hSe  
  C (153)controllable cost 可控制成本   . ;ea]_Z  
  C (154)conversion cost 加工成本   ffoo^1}1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   W:+2We@  
  C (156)corporate appraisal 公司评估   S\{^LVXTMd  
  C (157)corporate planning 公司计划   S'%cf7Z  
  C (158)corporate social reporting 公司社会报告   $jm>tW&;  
  C (159)corporation 股份公司   tE9_dR^K  
  C (160)cost 成本   x9o^9QJh  
  C (161)cost account 成本帐户   "e7$q&R |  
  C (162)cost accounting 成本会计   q$u\ q.  
  C (163)cost accounting manual 成本手册   2 Zjb/  
  C (164)cost accounts calendar 成本报表的日历时间   +N(YR3  
  C (165)cost adjustment 成本调整   K^cWj_a"  
  C (166)cost allocation 成本分配   OL ]T+6X  
  C (167)cost apportionment 成本分摊   pD}VB6=  
  C (168)cost attribution 成本归属   amk42  
  C (169)cost audit 成本审计   /Y\E68_Fh  
  C (170)cost behaviour 成本性态   lA Ck$E  
  C (171)cost benefit analysis 成本效益分析   yY@ s(:  
  C (172)cost center 成本中心   ,d [b"]Zy  
  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