论坛风格切换切换到宽版
  • 1711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
hANe$10=H  
ih : XC  
注会《审计》英语常用词汇 ^#4<~zU  
=yPV9#(I/  
E7I$GD  
  1.audit   审计 D&DbxTi  
  2.attestation   鉴证 L}K8cB  
  3.credibility   可信赖程度 +{%)}?F  
  4.audit of financial statements 财务报表审计 iUZV-jl2/  
  5.agreed-upon procedures 执行商定程序 0aJcX)  
  6.high levels of assurance 高水平保证  LYyud  
  7.compilation 编制 <2N=cH'  
  8.reliability 可靠性 \ AB)L{  
  9.relevance 相关性 p ^)3p5w  
  10.professional skepticism 职业谨慎 Ian+0 ?`e  
  11.objectivity 客观性 gIKQip<  
  12. professional competence 专业胜任能力 k/)h@K8@  
  13.Senior/CPA-in-charge 项目经理 .kB!',v\  
  14.audit engagement letter 业务约定书 h&rZR`g  
  15.recurring audit 连续审计 Tz&h[+6`  
  16.the client 委托人 bzECNi5^  
  17.change CPA 更换注册会计 ~9@83Cs2  
  18.the existing CPA 现任注册会计师 8/lgM'Eux  
  19.the successor CPA 后任注册会计师 Ue!yK  
  20.the preceding CPA前任注册会计师 \Qf2:[-V0  
  21.issue the audit report 出具审计报告 ~"8r=8|  
  22.expert 专家 y<c7RK]  
  23.the board of directors 董事会 g|tclBx  
  24.knowledge of the entity‘ s business 了解被审计单位情况 $KP&#;9  
  25.assess material misstatement risks评估重大错报风险 N686~  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Q 87'zf  
  27.a general knowledge of —— 初步了解―――的情况 7"OJ,Mx%  
  28.a more knowledge of—— 进一步了解的情况 v[)8 1uY  
  29.the prior year‘s working papers 以前年度工作底稿 _n&#e r  
  30.minutes of meeting 会议纪要 4zZ.v"laVM  
  31.business risks 经营风险 'LR|DS[Ne  
  32.appropriateness 适当性 8d&%H,  
  33.accounting estimate 会计估计 D&qJ@PR  
  34.management representations 管理层声明 F45-M[z  
  35.going concern assumption 持续经营假设 E;An':j  
  36.audit plan 审计计划 [$#G|>x  
  37.significant audit areas 重点审计领域 sD|}? 7  
  38.error 错误 cM]ZYi  
  39.fraud舞弊 ,;f5OUl?[  
  40.modified or additional procedures 修改或追加审计程序 `O`MW} c  
  41.misappropriation of assets 侵占资产 ARG8\qU  
  42.transactions without substance 虚假交易 'X`W+=T$  
  43.unusual pressures 异常压力 lNTbd"}$:  
  44.the suspected noncompliance 涉嫌存在违法行为 yet ~  
  45.materialiy 重要性 Lyit`j~yH  
  46.exceed the materiality level 超过重要性水平 {BgJ=0g?  
  47.approach the materiality level 接近重要性水平 ph~BxK )i6  
  48.an acceptably low level 可接受水平 X8wtdd]64  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 tYhcoV  
  50.misstatements or omissions 错报或漏报 qqys`.  
  51.aggregate 总计 45OAJ?N  
  52.subsequent events 期后事项 ? 51i0~O=  
  53.adjust the financial statements 调整财务报表 B>@l(e)b  
  54.perform additional audit procedures 实施追加的审计程序 -aV( 6i*n  
  55.audit risk 审计风险 +,TrJg  
  56.detection risk 检查风险 Z;njS w%:  
  57.inappropriate audit opinion 不适当的审计意见 `>OKV;~{z  
  58.material misstatement 重大的错报 WpRM|"CF  
  59.tolerable misstatement 可容忍错报 "2p\/VfA  
  60.the acceptable level of detection risk 可接受的检查风险 hE<Sm*HU  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 hD4>mpk  
  62.simall business 小规模企业 n~0MhE0H  
  63.accounting system 会计系统 CTxP3a9]  
  64.test of control 控制测试 YOUB%N9+  
  65.walk-through test 穿行测试 C~C`K%7  
  66.communication 沟通 Z*-a=u%gl'  
  67.flow chart 流程图 9'@G7*Yn  
  68.reperformance of internal control 重新执行 :6/$/`I0W  
  69.audit evidence 审计证据 qh6rMqq  
  70.substantive procedures 实质性程序 |dDKO  
  71.assertions 认定 i1'G_bo4F7  
  72.esistence 存在 ;lfv.-u:<  
  73.occurrence 发生 1U?5/Ja  
  74.completeness 完整性 >8b%*f8R  
  75.rights and obligations 权利和义务 mI]gDL1  
  76.valuation and allocation 计价和分摊  V^rL  
  77.cutoff 截止  +cKOIMu9  
  78.accuracy 准确性 {'z$5<|  
  79.classification 分类 TKgN31`  
  80.inspection 检查 6ud<U#\b&  
  81.supervision of counting 监盘 }D.\2x(J  
  82.observation 观察 /)`]p1c1%w  
  83.confirmation 函证 2+Oz$9`.  
  84.computation 计算 `5rfO6 ;  
  85.analytical procedures 分析程序 M?GkHJ%!  
  86.vouch 核对 _"*s x-  
  87.trace 追查 GLX{EG9Z  
  88.audit sampling 审计抽样 IAmZ_2  
  89.error 误差 WW2hwB (  
  90.expected error 预期误差 {m@tt{%  
  91.population 总体 B^/k`h6J  
  92.sampling risk 抽样风险 ~qIr'?D  
  93.non- sampling risk 非抽样风险 =LGSywWM9  
  94.sampling unit 抽样单位 zqBzataR:  
  95.statistical sampling 统计抽样 /J&ks>St  
  96.tolerable error 可容忍误差 `j!_tE`  
  97.the risk of under reliance 信赖不足风险 u[oV Jvc  
  98.the risk of over reliance 信赖过度风险 .wyuB;:  
  99.the risk of incorrect rejection 误拒风险 ~(7ct*U~  
  100. the risk of incorrect acceptance 误受风险 ST;o^\B  
  101.working trial balance 试算平衡表 _:WNk(  
  102.index and cross-referencing 索引和交叉索引 #TC}paIpj  
  103.cash receipt 现金收入 )!caOGvhJ  
  104.cash disbursement 现金支出 WglpWp)  
  105.bank statement 银行对账单 y n_.  
  106.bank reconciliation 银行存款余额调节表 - ZyY95E<  
  107.balance sheet date 资产负债表日 wG9aX*(n  
  108.net realizable value 可变现净值 u6Wan*I?  
  109.storeroom 仓库 >,h{`  
  110.sale invoice 销售发票 _[-W*,xJ)  
  111.price list 价目表 Dln1 R[  
  112.positive confirmation request 积极式询证函 e-[PuJ  
  113.negative confirmation request 消极式询证函 fOME&$=O  
  114.purchase requisition 请购单 bN03}&I  
  115.receiving report 验收报告 x5V))~Ou  
  116.gross margin 毛利 qvK/}  
  117.manufacturing overhead 制造费用 #fHnM+  
  118.material requisition 领料单 }/,Rp/+7]  
  119.inventory-taking 存货盘点 :Fu7T1  
  120.bond certificate 债券 IkjJqz  
  121.stock certificate 股票 Jj 5VBI!Ok  
  122.audit report 审计报告 EWgJ"WT F  
  123.entity 被审计单位 E^br-{|{  
  124.addressee of the audit report 审计报告的收件人 I%GQ3D"=  
  125.unqualified opinion 无保留意见 ZoSyc--Bv  
  126.qualified opinion 保留意见 0fn*;f8{XJ  
  127.disclaimer of opinion 无法表示意见 E_DQ.!U!o  
  128.adverse opinion 否定意见
c:&8B/  
".waCt6  
A (1)ABC 作业基础成本计算   B]: |;d  
  A (2)absorbed overhead 已吸收制造费用 /BD'{tZ]Sl  
  A (3)absorption costing 吸收成本计算 i3Bpim.  
  A (4)account 账户,报表   ",J&UTUh  
  A (5)accounting postulate 会计假设   vy{k"W&S  
  A (6)accounting series release 会计公告文件   wfpl]d!  
  A (7)accounting valuation 会计计价   ( Y8 LyY  
  A (8)account sale 承销清单 6vR6=@(`>  
  A (9)accountability concept 经营责任概念   XWQ `]m)  
  A (10)accountancy 会计职业   k?TZY|_  
  A (11)accountant 会计师   x[Hx.G}5+  
  A (12)accounting 会计   0t}v@-abU  
  A (13)agency cost 代理成本   F:q8.^HTJ  
  A (14)accounting bases 会计基础   U]_WX(4 @  
  A (15)accounting manual 会计手册   19c_=$mV  
  A (16)accounting period 会计期间   _aF8Us  
  A (17)accounting policies 会计方针   }+G5i_a  
  A (18)accounting rate of return 会计报酬率   ,(zV~-:9  
  A (19)accounting reference date 会计参照日   @ =~k[o  
  A (20)accounting reference period 会计参照期间   U B~ -$\.  
  A (21)accrual concept 应计概念   :KA)4[#;W  
  A (22)accrual expenses 应计费用   *Egg*2P;"Q  
  A (23)acid test ration 速动比率(酸性测试比率)   b;5j awG  
  A (24)acquisition 购置   -,T!/E  
  A (25)acquisition accounting 收购会计   wet[f{c  
  A (26)activity based accounting 作业基础成本计算   g,!.`[e'ex  
  A (27)adjusting events 调整事项   EU%v |]  
  A (28)administrative expenses 行政管理费   s-+-?$K  
  A (29)advice note 发货通知   C;K+ITlJ  
  A (30)amortization 摊销   ge.>#1f}  
  A (31)analytical review 分析性检查   ]1Wxa?  
  A (32)annual equivalent cost 年度等量成本法   VPuR4 p.  
  A (33)annual report and accounts 年度报告和报表   naH(lz|v  
  A (34)appraisal cost 检验成本   w0oTV;yh  
  A (35)appropriation account 盈余分配账户   ?[m1?  
  A (36)articles of association 公司章程细则   PpBptsb^|J  
  A (37)assets 资产   %;v~MC @  
  A (38)assets cover 资产保障   58HA*w  
  A (39)asset value per share 每股资产价值   6w;`A9G[YI  
  A (40)associated company 联营公司   v ;9(FLtL  
  A (41)attainable standard 可达标准   ;-@ : }/  
T 4p}5ew'  
 A (42)attributable profit 可归属利润   X' 5R4j  
  A (43)audit 审计   `[(XZhN  
  A (44)audit report 审计报告   &Tuj`DL  
  A (45)auditing standards 审计准则   <N$Hb2b  
  A (46)authorized share capital 额定股本   @4 8!e-W  
  A (47)available hours 可用小时   Q\ 6-SAS  
  A (48)avoidable costs 可避免成本 ~ZSX84~@u  
  B (49)back-to-back loan 易币贷款   8h@L_*Kr  
  B (50)backflush accounting 倒退成本计算   }F!Uu KR  
  B (51)bad debts 坏帐   O65`KOPn  
  B (52)bad debts ratio 坏帐比率   +h+ 7Q'k  
  B (53)bank charges 银行手续费   .'_}:~  
  B (54)bank overdraft 银行透支   amC)t8L?  
  B (55)bank reconciliation 银行存款调节表   U&u63 56  
  B (56)bank statement 银行对账单   ?HZ^V  
  B (57)bankruptcy 破产   'u Dx$AkY  
  B (58)basis of apportionment 分摊基础   5R~M@   
  B (59)batch 批量   :??W3 ROn  
  B (60)batch costing 分批成本计算   .BBJhXtrdu  
  B (61)beta factor B(市场)风险因素   BO7HJF)a  
  B (62)bill 账单   i z^uj  
  B (63)bill of exchange 汇票   YW&K,)L@  
  B (64)bill of landing 提单   BlU&=;#r5>  
  B (65)bill of materials 用料预计单   !E?+1WDS0  
  B (66)bill payable 应付票据   nb=mY&q}~  
  B (67)bill receivable 应收票据   UCfouQCj  
  B (68)bin card 存货记录卡   EYj~Xj8_  
  B (69)bonus 红利   F I[BZZW  
  B (70)book-keeping 薄记   + c3pe4  
  B (71)Boston classification 波士顿分类   ?{aJ#w   
  B (72)breakeven chart 保本图   b3R( O|  
  B (73)breakeven point 保本点   5;" $X 1{  
  B (74)breaking-down time 复位时间   gveJ1P  
  B (75)budget 预算   Aipm=C8  
  B (76)budget center 预算中心   0>td[f  
  B (77)budget cost allowance 预算成本折让   6Yodx$  
  B (78)budget manual 预算手册   s9CmR]C  
  B (79)budget period 预算期间   vVvF e~y]  
  B (80)budgetary control 预算控制   l`N#~<.  
  B (81)budgeted capacity 预算生产能力   DMG'8\5C  
  B (82)burden 制造费用   0m*b9+q  
  B (83)business center 经营中心   ~ E6e~  
  B (84)business entity 营业个体   \|QB;7u  
  B (85)business unit 经营单位   ~nmFZ] y  
 B (86)buy-out management 管理性购买产权   9GCK3  
  B (87)by-product 副产品 6JZ>&HA  
  C (88)called-up share capital 催缴股本   9]lI?j]o  
  C (89)capacity 生产能力   ~&T U  
  C (90)capacity ratios 生产能力比率   G6a 2]  
  C (91)capital 资本   Y=G`~2Pr=  
  C (92)capital assets pricing model资本资产计价模式   kOD=H-vSi  
  C (93)capital commitment 承诺资本   ydO+=R0 M  
  C (94)capital employed 已运用的资本   R3_OCM_*  
  C (95)capital expenditure 资本支出   p@f #fs  
  C (96)capital expenditureauthorization 资本支出核准   jGz~}&B  
  C (97)capital expenditure control 资本支出控制   iw/~t  
  C (98)capital expenditure proposal资本支出申请   >xS({1A}  
  C (99)capital funding planning 资本基金筹集计划   sU&v B:]~  
  C (100)capital gain 资本收益   q#mL-3OQ  
  C (101)capital investment appraisal资本投资评估   ):>?N`{V  
  C (102)capital maintenance 资本保全   r1-MO`6  
  C (103)capital resource planning 资本资源计划   \)t//0  
  C (104)capital surplus 资本盈余   7<e}5nA/  
  C (105)capital turnover 资本周转率   } M%3  
  C (106)card 记录卡   !`?i>k?Q E  
  C (107)cash 现金   iu8Q &Us0P  
  C (108)cash account 现金账户   M KW~rrR  
  C (109)cash book 现金账薄   .uauSx/#4  
  C (110)cash cow 金牛产品   -F`GZ  
  C (111)cash flow 现金流量   8=L"rekV_  
  C (112)cash discounted 现金贴现   \h#aPG<yo  
  C (113)cash flow budget 现金流量预算   >YWK"~|i~  
  C (114)cash flow statement 现金流量表   K<5yjG8&  
  C (115)cash ledger 现金分类账   .W~XX  
  C (116)cash limit 现金限额   ^P~,bO&H.Z  
  C (117)CCA 现时成本会计   \MRd4vufv  
  C (118)center 中心   hGV_K"~I0  
  C (119)changeover time 变更时间   )e3w-es~4  
  C (120)chartered entity 特许经济个体    hO$Gx*e$  
  C (121)cheque 支票   5|~g2Zz{;  
  C (122)cheque register 支票登记薄   vFdI?(c-  
  C (123)coin analysis 零钱分类   N9G xJ6  
  C (124)classification 分类   $%bd`d*S  
  C (125)clock card 工时卡   &t8,326;  
  C (126)code 代码   d)!'5Zr M  
  C (127)commitment accounting 承诺确认会计   GNv{ Ij<  
  C (128)common cost 共同成本   f?/OV*  
  C (129)company limited byguarantee 有限担保责任公司   [06m{QJ)1  
C (130)company limited shares 股份有限公司   Q >[>{N&\  
  C (131)competitive position 竞争能力状况   ]j:k!=Ss?  
  C (132)concept 概念   #6|ve?`I  
  C (133)conglomerate 跨行业企业   h.#:7d(g  
  C (134)consistency concept 一致性概念   EoPvF`T  
  C (135)consolidated accounts 合并报表   +ho=0 >  
  C (136)consolidation accounting 合并会计   2c[HA  
  C (137)consortium 财团   )-5eIy  
  C (138)contingency plan 应急计划   QnS^ G{  
  C (139)contingent liabilities 或有负债   5[X%17&t  
  C (140)continuous operation 连续生产   ps2j]g  
  C (141)contra 抵消   c]x-mj =  
  C (142)contract cost 合同成本   Z ;rM@x  
  C (143)contract costing 合同成本计算   5<*E S[S  
  C (144)contribution 贡献毛益   *cWHl@4  
  C (145)contribution centre 贡献中心   q>'#;QA  
  C (146)contribution chart 贡献图   ej_u):G*  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   JjI1^FRd  
  C (148)contribution to salesration 贡献毛益对销售比率   Q3hf =&$  
  C (149)control 控制   };rp2 5i  
  C (150)control account 控制帐户   0'F/z%SMj  
  C (151)control limits 控制限度   PQl A(v+S  
  C (152)controllability concept 可控制概念   &_:9.I 1  
  C (153)controllable cost 可控制成本   } G{"Mp4  
  C (154)conversion cost 加工成本   SPlt=*C#_  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ($<&H>j0  
  C (156)corporate appraisal 公司评估   "! P h  
  C (157)corporate planning 公司计划   V*rLGY#  
  C (158)corporate social reporting 公司社会报告   :F"IOPfU5[  
  C (159)corporation 股份公司   DTA$,1JuD  
  C (160)cost 成本   ~{{S<S v  
  C (161)cost account 成本帐户   u `xQC /  
  C (162)cost accounting 成本会计   6c^?DLy9B  
  C (163)cost accounting manual 成本手册   6BA$v-VVU  
  C (164)cost accounts calendar 成本报表的日历时间   g #74c'+  
  C (165)cost adjustment 成本调整   3S_H&>K  
  C (166)cost allocation 成本分配   l:@=9Fp>  
  C (167)cost apportionment 成本分摊   WxYEu +_  
  C (168)cost attribution 成本归属   ef7 U7   
  C (169)cost audit 成本审计   bnkZWw'9  
  C (170)cost behaviour 成本性态   \36 G``e  
  C (171)cost benefit analysis 成本效益分析   ]}'bRq*]  
  C (172)cost center 成本中心   6e\?%,H  
  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