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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 sx/g5 ?zh  
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  1.audit   审计 7ed*dXY*  
  2.attestation   鉴证 #a/lt^}C*  
  3.credibility   可信赖程度 I&^?,Fyy<  
  4.audit of financial statements 财务报表审计 }#Vo XilX  
  5.agreed-upon procedures 执行商定程序 lRO4- y  
  6.high levels of assurance 高水平保证 x.d9mjLN8m  
  7.compilation 编制 !D  
  8.reliability 可靠性 :?60pu=  
  9.relevance 相关性 9 /9,[A  
  10.professional skepticism 职业谨慎 au GN~"n^  
  11.objectivity 客观性 Q,s,EooIx  
  12. professional competence 专业胜任能力 !{SEm"J^  
  13.Senior/CPA-in-charge 项目经理 j Sddjs  
  14.audit engagement letter 业务约定书 Z3S\@_/;  
  15.recurring audit 连续审计 5uu{f&?u)  
  16.the client 委托人 Wve ^2lkoK  
  17.change CPA 更换注册会计 #M_ QSD}&  
  18.the existing CPA 现任注册会计师  R,y8~D  
  19.the successor CPA 后任注册会计师 !Dz:6r  
  20.the preceding CPA前任注册会计师 <q_H 3|  
  21.issue the audit report 出具审计报告 g :O.$  
  22.expert 专家 Y}4dW'  
  23.the board of directors 董事会 n:7=z0 s  
  24.knowledge of the entity‘ s business 了解被审计单位情况 %.Mtn%:I *  
  25.assess material misstatement risks评估重大错报风险 u]zb<)'_  
  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 ^P]: etld9  
  27.a general knowledge of —— 初步了解―――的情况 M>0~Ek%3  
  28.a more knowledge of—— 进一步了解的情况 &*0!${ B  
  29.the prior year‘s working papers 以前年度工作底稿 0w OgQ n  
  30.minutes of meeting 会议纪要 J,E&Uz95%  
  31.business risks 经营风险 .%*.nq  
  32.appropriateness 适当性 \ 0:ITz  
  33.accounting estimate 会计估计 4h(aTbHaQ  
  34.management representations 管理层声明 RI%* 5lM8;  
  35.going concern assumption 持续经营假设  u0i @.  
  36.audit plan 审计计划 oE5+   
  37.significant audit areas 重点审计领域 >+8mq]8^  
  38.error 错误 8o~\L= l  
  39.fraud舞弊 ;1"K79  
  40.modified or additional procedures 修改或追加审计程序 (spX3n%p  
  41.misappropriation of assets 侵占资产 E{j6OX\  
  42.transactions without substance 虚假交易 |>[w $  
  43.unusual pressures 异常压力 u D . 0?*_  
  44.the suspected noncompliance 涉嫌存在违法行为 Qy15TJ  
  45.materialiy 重要性 $bD!./fl  
  46.exceed the materiality level 超过重要性水平 m@jOIt!<  
  47.approach the materiality level 接近重要性水平 6.ap^9AD  
  48.an acceptably low level 可接受水平 uZ OUp8QQ  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 RPLr7Lb  
  50.misstatements or omissions 错报或漏报 !&#CEF@J  
  51.aggregate 总计 L5U>`lx6$  
  52.subsequent events 期后事项 W}(dhgf  
  53.adjust the financial statements 调整财务报表 VM-J^  
  54.perform additional audit procedures 实施追加的审计程序 m  81\cg  
  55.audit risk 审计风险 15SIZ:Q  
  56.detection risk 检查风险 h#;yA"j1&  
  57.inappropriate audit opinion 不适当的审计意见 +K+ == mO&  
  58.material misstatement 重大的错报 ib& |271gG  
  59.tolerable misstatement 可容忍错报 ]Q^oc  
  60.the acceptable level of detection risk 可接受的检查风险 1f~_ # EIC  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 HLk/C[`u,  
  62.simall business 小规模企业 1)k))w9  
  63.accounting system 会计系统 e _, _:|t  
  64.test of control 控制测试 k 9s3@S  
  65.walk-through test 穿行测试 Xf#uK\f  
  66.communication 沟通 2Q<_l*kk(  
  67.flow chart 流程图 jQf1h|e  
  68.reperformance of internal control 重新执行 yQ&;#`!'  
  69.audit evidence 审计证据 0k3^+#J  
  70.substantive procedures 实质性程序 ))eR  
  71.assertions 认定 @Wdnc/o]  
  72.esistence 存在 zu*h9}  
  73.occurrence 发生 $|A vT;4  
  74.completeness 完整性 nar=\cs~g  
  75.rights and obligations 权利和义务  ^gv)[  
  76.valuation and allocation 计价和分摊 vn|X,1o  
  77.cutoff 截止 f *)t<1f  
  78.accuracy 准确性 F2+lwycY  
  79.classification 分类 ;r8,Wx@f1C  
  80.inspection 检查 GT'%HmQI  
  81.supervision of counting 监盘 d{DlW |_  
  82.observation 观察 ~lQ]PKJ"  
  83.confirmation 函证 F7=a|g  
  84.computation 计算 na%9E8;:&v  
  85.analytical procedures 分析程序 ]>x674H  
  86.vouch 核对 3{,Mpb@  
  87.trace 追查 Qza[~6  
  88.audit sampling 审计抽样 h j9 b Mj  
  89.error 误差 $k}+,tHtJO  
  90.expected error 预期误差 {>5c,L$  
  91.population 总体 G.c s-f  
  92.sampling risk 抽样风险 0z\=uQ0  
  93.non- sampling risk 非抽样风险 =axi0q?}  
  94.sampling unit 抽样单位 1=#`&f5f&  
  95.statistical sampling 统计抽样 g,x$z~zU{  
  96.tolerable error 可容忍误差 M*@MkN*u&  
  97.the risk of under reliance 信赖不足风险 +)ro EJ_  
  98.the risk of over reliance 信赖过度风险 ' O2{0  
  99.the risk of incorrect rejection 误拒风险 J2yq|n?2gq  
  100. the risk of incorrect acceptance 误受风险 .8g&V|  
  101.working trial balance 试算平衡表 !07$aQYcd  
  102.index and cross-referencing 索引和交叉索引 ~l.]3wyk  
  103.cash receipt 现金收入 wwE9|'Ok  
  104.cash disbursement 现金支出 +]UPY5:F  
  105.bank statement 银行对账单 d6~wJMFl  
  106.bank reconciliation 银行存款余额调节表 !'n+0  
  107.balance sheet date 资产负债表日 l1!i3m'x  
  108.net realizable value 可变现净值 4|x5-m+T  
  109.storeroom 仓库 O+(Z`,^  
  110.sale invoice 销售发票 %K?~$;Z.  
  111.price list 价目表  #] n[  
  112.positive confirmation request 积极式询证函 c9DX  
  113.negative confirmation request 消极式询证函 4}96|2L5  
  114.purchase requisition 请购单 5tQffo8t  
  115.receiving report 验收报告 bQ_i&t\yzB  
  116.gross margin 毛利 V@T G"YF  
  117.manufacturing overhead 制造费用 "PnYa)?1  
  118.material requisition 领料单 $D8KEkW  
  119.inventory-taking 存货盘点 Qb9) 1  
  120.bond certificate 债券 awMm&8cIM  
  121.stock certificate 股票 |A &Nv~.)  
  122.audit report 审计报告 i Ri1E;  
  123.entity 被审计单位 FVL0K(V(  
  124.addressee of the audit report 审计报告的收件人 %!LrC!6P4  
  125.unqualified opinion 无保留意见 {hVSVx8ZL  
  126.qualified opinion 保留意见 W._vikR  
  127.disclaimer of opinion 无法表示意见 4W$53LP8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |+ @  
  A (2)absorbed overhead 已吸收制造费用 W9.Z hpM  
  A (3)absorption costing 吸收成本计算 b(K.p?bt  
  A (4)account 账户,报表   IRXpk 6|  
  A (5)accounting postulate 会计假设   hg=\L5R  
  A (6)accounting series release 会计公告文件   :9]23'Md  
  A (7)accounting valuation 会计计价   J:p nmZ`X  
  A (8)account sale 承销清单 w QwY_ _  
  A (9)accountability concept 经营责任概念   7| IW\  
  A (10)accountancy 会计职业   #S_LKc  
  A (11)accountant 会计师   ;I]TM#qGF  
  A (12)accounting 会计   h jW RU#  
  A (13)agency cost 代理成本   JA())0a  
  A (14)accounting bases 会计基础   T?E2;j0h'#  
  A (15)accounting manual 会计手册   F0]= z-  
  A (16)accounting period 会计期间   QMHeU>  
  A (17)accounting policies 会计方针   %%kl R{  
  A (18)accounting rate of return 会计报酬率   CSwNsFDR%  
  A (19)accounting reference date 会计参照日   Z A7u6 6  
  A (20)accounting reference period 会计参照期间   ,tmo6D62  
  A (21)accrual concept 应计概念   />)>~_-3  
  A (22)accrual expenses 应计费用    ,_P(!7Z8  
  A (23)acid test ration 速动比率(酸性测试比率)   Y~gpiL3u  
  A (24)acquisition 购置   =ww8,z4X  
  A (25)acquisition accounting 收购会计   H~@aT7  
  A (26)activity based accounting 作业基础成本计算   >8 VfijK  
  A (27)adjusting events 调整事项   {ZN{$Ad3/  
  A (28)administrative expenses 行政管理费   6R dfF$f  
  A (29)advice note 发货通知   ukvz#hdE  
  A (30)amortization 摊销   \ >1M?  
  A (31)analytical review 分析性检查   R0-ARq#0<  
  A (32)annual equivalent cost 年度等量成本法   :IbrV@gN{@  
  A (33)annual report and accounts 年度报告和报表   |M0 XLCNd_  
  A (34)appraisal cost 检验成本   v;jrAND  
  A (35)appropriation account 盈余分配账户   nr-VzF7zu  
  A (36)articles of association 公司章程细则   es&+5  
  A (37)assets 资产   k $3.FO"  
  A (38)assets cover 资产保障   ) Q~Q .  
  A (39)asset value per share 每股资产价值   |0A n| 18  
  A (40)associated company 联营公司   oKzV!~{0M;  
  A (41)attainable standard 可达标准   e7pN9tXGf  
7s>d/F3*  
 A (42)attributable profit 可归属利润   _17c}o#`5w  
  A (43)audit 审计   nolTvqMT  
  A (44)audit report 审计报告   =:o)+NE  
  A (45)auditing standards 审计准则   Qt]nlui~  
  A (46)authorized share capital 额定股本   S3btx9y{  
  A (47)available hours 可用小时   Wb/@~!+i`  
  A (48)avoidable costs 可避免成本 ]wdudvS@6r  
  B (49)back-to-back loan 易币贷款   plb'EP>e  
  B (50)backflush accounting 倒退成本计算   Z*jhSy  
  B (51)bad debts 坏帐   !Z<Z"R/  
  B (52)bad debts ratio 坏帐比率   ~O |j*T  
  B (53)bank charges 银行手续费   QO%>RG  
  B (54)bank overdraft 银行透支   q2&&n6PYW  
  B (55)bank reconciliation 银行存款调节表   z8vF QO\I"  
  B (56)bank statement 银行对账单   \`|,wLgH  
  B (57)bankruptcy 破产   ^ chlAQz(  
  B (58)basis of apportionment 分摊基础   L $l o5  
  B (59)batch 批量   %D e<H*  
  B (60)batch costing 分批成本计算   LPewoAXO  
  B (61)beta factor B(市场)风险因素   V +*Vi^  
  B (62)bill 账单   ww+XE2,  
  B (63)bill of exchange 汇票   ax'Dp{Q  
  B (64)bill of landing 提单   _S@s  
  B (65)bill of materials 用料预计单   Eu1s  
  B (66)bill payable 应付票据   k&yy_r   
  B (67)bill receivable 应收票据   9bqfZ"6nXY  
  B (68)bin card 存货记录卡   >d#B149  
  B (69)bonus 红利   mY dU`j  
  B (70)book-keeping 薄记   ++Az~{W7  
  B (71)Boston classification 波士顿分类   6;[iX`LL  
  B (72)breakeven chart 保本图   ?HZ+fS ,-  
  B (73)breakeven point 保本点   /rKrnxw  
  B (74)breaking-down time 复位时间   tv\P$|LV`8  
  B (75)budget 预算   D#^v=U  
  B (76)budget center 预算中心   }[D[ZLv  
  B (77)budget cost allowance 预算成本折让   dKZffDTZ  
  B (78)budget manual 预算手册   _pjpPSV6J  
  B (79)budget period 预算期间   YC*S;q  
  B (80)budgetary control 预算控制   XW5r@:e  
  B (81)budgeted capacity 预算生产能力   l&;#`\s!V  
  B (82)burden 制造费用   DV{Qbe#In  
  B (83)business center 经营中心   * Fp )/Ih  
  B (84)business entity 营业个体   wjKW 3  
  B (85)business unit 经营单位   ?%*Zgk!l7  
 B (86)buy-out management 管理性购买产权   J=zh+oLCV  
  B (87)by-product 副产品 7&|fD{:4U  
  C (88)called-up share capital 催缴股本   l.>QO ;  
  C (89)capacity 生产能力   JF24~Q4P  
  C (90)capacity ratios 生产能力比率   GS< ,adD  
  C (91)capital 资本   "1h|1'S50?  
  C (92)capital assets pricing model资本资产计价模式   3u+~!yz  
  C (93)capital commitment 承诺资本   |CStw"Fog  
  C (94)capital employed 已运用的资本   HO & #Lv  
  C (95)capital expenditure 资本支出   vseu k@>  
  C (96)capital expenditureauthorization 资本支出核准   cz&FOP+!  
  C (97)capital expenditure control 资本支出控制   ~;Xdz/  
  C (98)capital expenditure proposal资本支出申请   p A1Tod  
  C (99)capital funding planning 资本基金筹集计划   ]>*Z 1g;  
  C (100)capital gain 资本收益   :mY(d6#A>  
  C (101)capital investment appraisal资本投资评估   \u",bMQF  
  C (102)capital maintenance 资本保全   0o(/%31]  
  C (103)capital resource planning 资本资源计划   LD]XN'?"W  
  C (104)capital surplus 资本盈余   J} %&;uv  
  C (105)capital turnover 资本周转率   UO>p-M  
  C (106)card 记录卡   AGPZd9  
  C (107)cash 现金   Y7!,s-v4W  
  C (108)cash account 现金账户   *<s|WLMG  
  C (109)cash book 现金账薄   Rz*%(2Vz  
  C (110)cash cow 金牛产品   v3.JG]zLpP  
  C (111)cash flow 现金流量   OC"W=[Myl  
  C (112)cash discounted 现金贴现   0'VwObq  
  C (113)cash flow budget 现金流量预算   OW1[Y-o[  
  C (114)cash flow statement 现金流量表   #}e)*(  
  C (115)cash ledger 现金分类账   ` ')3}  
  C (116)cash limit 现金限额   +r4^oT[-  
  C (117)CCA 现时成本会计   )6IO)P/Q~  
  C (118)center 中心   NWv1g{M  
  C (119)changeover time 变更时间   LGRX@nF#  
  C (120)chartered entity 特许经济个体   bBC3% H^  
  C (121)cheque 支票   .* V ZY  
  C (122)cheque register 支票登记薄   & 7JCPw  
  C (123)coin analysis 零钱分类   [ V/*{Z  
  C (124)classification 分类   ks 3<zW(  
  C (125)clock card 工时卡   [fO \1J  
  C (126)code 代码   g^4'42UX  
  C (127)commitment accounting 承诺确认会计   Hco [p+  
  C (128)common cost 共同成本   ks:Z=%o   
  C (129)company limited byguarantee 有限担保责任公司   #pE : !D  
C (130)company limited shares 股份有限公司   dJ:EXVU  
  C (131)competitive position 竞争能力状况   dhsQfWg#}  
  C (132)concept 概念   ~qc o -b  
  C (133)conglomerate 跨行业企业   <_ddGg~  
  C (134)consistency concept 一致性概念   u= !?<Q  
  C (135)consolidated accounts 合并报表   h-Ffs  
  C (136)consolidation accounting 合并会计   ^e^M A.kM,  
  C (137)consortium 财团   XQHvs{P o  
  C (138)contingency plan 应急计划   Pou`PNvH  
  C (139)contingent liabilities 或有负债   >$?$&+e}  
  C (140)continuous operation 连续生产   fh}\#WE"  
  C (141)contra 抵消   1i#M(u_  
  C (142)contract cost 合同成本   j`='SzVloW  
  C (143)contract costing 合同成本计算   hJ+>Xm@@!  
  C (144)contribution 贡献毛益   Lc0^I<Y  
  C (145)contribution centre 贡献中心   LF{d'jJ&K  
  C (146)contribution chart 贡献图   wUW+S5"K  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   X0Xs"--}  
  C (148)contribution to salesration 贡献毛益对销售比率   "*XR'9~7  
  C (149)control 控制   OAR#* ~q  
  C (150)control account 控制帐户   *d?,i -Q.+  
  C (151)control limits 控制限度   q %8,@xg  
  C (152)controllability concept 可控制概念   zD7\Gv  
  C (153)controllable cost 可控制成本   s?7g3H5#0k  
  C (154)conversion cost 加工成本   Abd&p N  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   `=vL?w^QS  
  C (156)corporate appraisal 公司评估   .)ZK42Qd  
  C (157)corporate planning 公司计划   $IUT5Gia`  
  C (158)corporate social reporting 公司社会报告   .E"hsGH9h  
  C (159)corporation 股份公司   d%u|) =7  
  C (160)cost 成本   ~t.*B& A  
  C (161)cost account 成本帐户   G>d@lt  
  C (162)cost accounting 成本会计   W6 f*>  
  C (163)cost accounting manual 成本手册   wh[XJ_xY  
  C (164)cost accounts calendar 成本报表的日历时间   mp+ %@n.;  
  C (165)cost adjustment 成本调整   uiPfAPZ  
  C (166)cost allocation 成本分配   qOqQt=ObU  
  C (167)cost apportionment 成本分摊   E +]gC  
  C (168)cost attribution 成本归属   BC 9rsb  
  C (169)cost audit 成本审计   'k{pWfn=<  
  C (170)cost behaviour 成本性态   ^<.mUaP  
  C (171)cost benefit analysis 成本效益分析   Z Z\,iT  
  C (172)cost center 成本中心   1|q$Wn:*  
  C (173)cost driver 成本动因
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