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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 oN1D&*  
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  1.audit   审计 5tlR rf  
  2.attestation   鉴证 [7@ g*!+d  
  3.credibility   可信赖程度 3NpB1lgh&:  
  4.audit of financial statements 财务报表审计 W"Ip]LJ  
  5.agreed-upon procedures 执行商定程序 @)U.Dbm  
  6.high levels of assurance 高水平保证 tY"eoPme  
  7.compilation 编制 *C*ZmC5  
  8.reliability 可靠性 |C4fg6XDL  
  9.relevance 相关性 N1~bp?$1  
  10.professional skepticism 职业谨慎 \(Sly&gL  
  11.objectivity 客观性 C^ )Im r  
  12. professional competence 专业胜任能力 )=~&l={T  
  13.Senior/CPA-in-charge 项目经理 e"04jd/  
  14.audit engagement letter 业务约定书 cdMSC7l!  
  15.recurring audit 连续审计 2`f{D~w  
  16.the client 委托人 KOy{?  
  17.change CPA 更换注册会计 i|^Q{3?o#  
  18.the existing CPA 现任注册会计师 6iU&9Z<%  
  19.the successor CPA 后任注册会计师 FHOw ]"#  
  20.the preceding CPA前任注册会计师 ,clbD4  
  21.issue the audit report 出具审计报告 ]@$^Ju,  
  22.expert 专家 ~~/,2^   
  23.the board of directors 董事会 59Pc:Gg;  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >-MnB  
  25.assess material misstatement risks评估重大错报风险 Ixxs(  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 40kAGs>_  
  27.a general knowledge of —— 初步了解―――的情况 z0 9Gp}^;  
  28.a more knowledge of—— 进一步了解的情况  vywB{%p  
  29.the prior year‘s working papers 以前年度工作底稿 eI1zRoIl-  
  30.minutes of meeting 会议纪要 ukR0E4p  
  31.business risks 经营风险 *J-pAN  
  32.appropriateness 适当性 z0}j7ns]  
  33.accounting estimate 会计估计 ='m$ O  
  34.management representations 管理层声明 h[remR# 3\  
  35.going concern assumption 持续经营假设 DsHF9Mn  
  36.audit plan 审计计划 s%D%c;.|  
  37.significant audit areas 重点审计领域 9mi@PW}1  
  38.error 错误 $Z G&d  
  39.fraud舞弊 !eyLh&]5  
  40.modified or additional procedures 修改或追加审计程序 v?`R8  
  41.misappropriation of assets 侵占资产 w 0BphK[  
  42.transactions without substance 虚假交易 0>|q [SC  
  43.unusual pressures 异常压力 f-F=!^.  
  44.the suspected noncompliance 涉嫌存在违法行为 /!H24[tnk1  
  45.materialiy 重要性 OR@ 67Y  
  46.exceed the materiality level 超过重要性水平 ^Hn}\5  
  47.approach the materiality level 接近重要性水平 X?_rD'3  
  48.an acceptably low level 可接受水平 Usf@kVQ  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~wa4kS<>  
  50.misstatements or omissions 错报或漏报 [K4cxqlfk  
  51.aggregate 总计 ]K(a32VCH  
  52.subsequent events 期后事项  :xsZz$  
  53.adjust the financial statements 调整财务报表 ^OY$ W  
  54.perform additional audit procedures 实施追加的审计程序 :4{ `c.S  
  55.audit risk 审计风险 >e Gg 1  
  56.detection risk 检查风险 I*-\u  
  57.inappropriate audit opinion 不适当的审计意见 puOtF YZ\  
  58.material misstatement 重大的错报 zVE" 6  
  59.tolerable misstatement 可容忍错报 #&|"t< }  
  60.the acceptable level of detection risk 可接受的检查风险 Lvf<g}?4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >6C\T@{lJ  
  62.simall business 小规模企业 P#A,(Bke3  
  63.accounting system 会计系统 MR pMmu  
  64.test of control 控制测试 @D9O<x  
  65.walk-through test 穿行测试 _`?0w#> 0  
  66.communication 沟通 _A,_RM$Y  
  67.flow chart 流程图 K&[0`sH!  
  68.reperformance of internal control 重新执行 o9xc$hX}  
  69.audit evidence 审计证据 {-5)nS^_  
  70.substantive procedures 实质性程序 \m7\}Nbz0/  
  71.assertions 认定 }U7IMONU  
  72.esistence 存在 2U./ Yfk\  
  73.occurrence 发生 Mq91HmC(@  
  74.completeness 完整性 s\d3u`G  
  75.rights and obligations 权利和义务 !~E/Rp  
  76.valuation and allocation 计价和分摊 =i)%AnZ^9  
  77.cutoff 截止 08ZvRy(Je<  
  78.accuracy 准确性 t!\aDkxo %  
  79.classification 分类 |<{SSA  
  80.inspection 检查 "(mJupI  
  81.supervision of counting 监盘  9tpyrGv  
  82.observation 观察 u(Mbp$R' ?  
  83.confirmation 函证 aqSOC(jU  
  84.computation 计算 oywPPVxj  
  85.analytical procedures 分析程序 m'2F#{  
  86.vouch 核对 hrniZ^  
  87.trace 追查 ]>~.U ~  
  88.audit sampling 审计抽样 XoyxS:=>|[  
  89.error 误差 g V]4R"/  
  90.expected error 预期误差 `he# !"  
  91.population 总体 O8Mypv/C  
  92.sampling risk 抽样风险 XGZZKvp  
  93.non- sampling risk 非抽样风险 _h1bVd-  
  94.sampling unit 抽样单位 g+o$&'\  
  95.statistical sampling 统计抽样 8$-MUF,  
  96.tolerable error 可容忍误差 v o:KL%)  
  97.the risk of under reliance 信赖不足风险 n~0wq(8M  
  98.the risk of over reliance 信赖过度风险 _&= `vv'  
  99.the risk of incorrect rejection 误拒风险 Apu- 9|oP  
  100. the risk of incorrect acceptance 误受风险 t3$cX_  
  101.working trial balance 试算平衡表 fS}Eu4Xe  
  102.index and cross-referencing 索引和交叉索引 Uv59 XF$  
  103.cash receipt 现金收入 72| gzm  
  104.cash disbursement 现金支出 wQ(DX!   
  105.bank statement 银行对账单 OG#^d5(  
  106.bank reconciliation 银行存款余额调节表 Z*Ffdh>*:&  
  107.balance sheet date 资产负债表日 "*zDb|v  
  108.net realizable value 可变现净值 54z`KX 73  
  109.storeroom 仓库 S[y'{;  
  110.sale invoice 销售发票 1 k!gR  
  111.price list 价目表 ta&z lZt  
  112.positive confirmation request 积极式询证函 .yF-<Y  
  113.negative confirmation request 消极式询证函 nWelM2  
  114.purchase requisition 请购单 Z( :\Vj"  
  115.receiving report 验收报告 ok--Jyhv#  
  116.gross margin 毛利 3+>R%TX6i<  
  117.manufacturing overhead 制造费用 . x$V~t  
  118.material requisition 领料单 %#% YU|4R  
  119.inventory-taking 存货盘点 >XZ2w_  
  120.bond certificate 债券 0^{Tq0Ri[  
  121.stock certificate 股票 ,% yC4  
  122.audit report 审计报告 Wda?$3!^q  
  123.entity 被审计单位 >0kL9_9{  
  124.addressee of the audit report 审计报告的收件人 8+!G /p  
  125.unqualified opinion 无保留意见  mTH[*Y,  
  126.qualified opinion 保留意见 ~JZLWTEe  
  127.disclaimer of opinion 无法表示意见 @{V`g8P>  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   -)J*(7F(6^  
  A (2)absorbed overhead 已吸收制造费用 Gad&3M0r  
  A (3)absorption costing 吸收成本计算 o<b  
  A (4)account 账户,报表   q|YnNk>1  
  A (5)accounting postulate 会计假设   <> =(BAw  
  A (6)accounting series release 会计公告文件   g?1bEOA!  
  A (7)accounting valuation 会计计价   pz2E+o  
  A (8)account sale 承销清单 s,-<P1}/  
  A (9)accountability concept 经营责任概念   L^^f.w#m  
  A (10)accountancy 会计职业   i_L u  
  A (11)accountant 会计师   x^3K=l;N  
  A (12)accounting 会计   34k(:]56|  
  A (13)agency cost 代理成本   XPYf1 H  
  A (14)accounting bases 会计基础   \sGJs8#v][  
  A (15)accounting manual 会计手册   0lt1/PEKx2  
  A (16)accounting period 会计期间   d;%~\+)x4  
  A (17)accounting policies 会计方针   1|*%  
  A (18)accounting rate of return 会计报酬率   MXVCu"g%  
  A (19)accounting reference date 会计参照日   (N}\Wft%  
  A (20)accounting reference period 会计参照期间   3Mh_ &%!O  
  A (21)accrual concept 应计概念   S@\&^1;4Hv  
  A (22)accrual expenses 应计费用   :^7 _E&  
  A (23)acid test ration 速动比率(酸性测试比率)   B%Oi1bO  
  A (24)acquisition 购置    OG IN-  
  A (25)acquisition accounting 收购会计   bA Y >o  
  A (26)activity based accounting 作业基础成本计算   1b=\l/2  
  A (27)adjusting events 调整事项   cL %e P.  
  A (28)administrative expenses 行政管理费   -}qay@cDt  
  A (29)advice note 发货通知    mznE Cy  
  A (30)amortization 摊销   9MRe?  
  A (31)analytical review 分析性检查   /\jRr7 Cd  
  A (32)annual equivalent cost 年度等量成本法    qzD  
  A (33)annual report and accounts 年度报告和报表   PClwGO8'&  
  A (34)appraisal cost 检验成本   Gd&G*x  
  A (35)appropriation account 盈余分配账户   n-9X<t|*?a  
  A (36)articles of association 公司章程细则   }LBrk 0]  
  A (37)assets 资产   yOjTiVQ9  
  A (38)assets cover 资产保障   mX SLH'  
  A (39)asset value per share 每股资产价值   o,1Fzdh6(  
  A (40)associated company 联营公司   TAM`i3{D  
  A (41)attainable standard 可达标准   78z/D|{"  
z<"\I60Fe  
 A (42)attributable profit 可归属利润   .dBW{|gN  
  A (43)audit 审计   Z;U\h2TY  
  A (44)audit report 审计报告   bir tA{q  
  A (45)auditing standards 审计准则   mnMY)-6C  
  A (46)authorized share capital 额定股本   K0^+2lx  
  A (47)available hours 可用小时   %gEfG#S  
  A (48)avoidable costs 可避免成本 am WIA`n=  
  B (49)back-to-back loan 易币贷款   [0NH#88ym<  
  B (50)backflush accounting 倒退成本计算   ,J-YfL^x6*  
  B (51)bad debts 坏帐   ``?Z97rH  
  B (52)bad debts ratio 坏帐比率   () HIcu*i  
  B (53)bank charges 银行手续费   \U`rF  
  B (54)bank overdraft 银行透支   $/i;UUd  
  B (55)bank reconciliation 银行存款调节表   'UCF2 L  
  B (56)bank statement 银行对账单   =dC5q{  
  B (57)bankruptcy 破产    +Q rbW  
  B (58)basis of apportionment 分摊基础   0Ioa;XgOn  
  B (59)batch 批量   ! F&{I  
  B (60)batch costing 分批成本计算   "6'# L,  
  B (61)beta factor B(市场)风险因素   *O-si%@]  
  B (62)bill 账单   @6DV?VL  
  B (63)bill of exchange 汇票   |w^nCsv  
  B (64)bill of landing 提单   Y'LIk Q\  
  B (65)bill of materials 用料预计单   u-Ip*1/wp  
  B (66)bill payable 应付票据   } SA/,4/9  
  B (67)bill receivable 应收票据   l3/?,xn  
  B (68)bin card 存货记录卡   /?8rj3  
  B (69)bonus 红利   J o ]8?U(^  
  B (70)book-keeping 薄记   |4FvP R [  
  B (71)Boston classification 波士顿分类   xBcE>^{1.  
  B (72)breakeven chart 保本图   ,NaNih1  
  B (73)breakeven point 保本点   $'VFb=?XrK  
  B (74)breaking-down time 复位时间   ugt|'i  
  B (75)budget 预算   t7DT5SrR  
  B (76)budget center 预算中心   0l ]K%5#  
  B (77)budget cost allowance 预算成本折让   VSt)~  
  B (78)budget manual 预算手册   DbkKmv&  
  B (79)budget period 预算期间   -d 6B;I<'  
  B (80)budgetary control 预算控制   Ol]+l]  
  B (81)budgeted capacity 预算生产能力   {o[ *S%Z"  
  B (82)burden 制造费用   n P4DHb&5  
  B (83)business center 经营中心   S2fBZ=V8  
  B (84)business entity 营业个体   # }!Ge  
  B (85)business unit 经营单位   ] T! >]  
 B (86)buy-out management 管理性购买产权   +K%4jIm  
  B (87)by-product 副产品 !8O*)=RA  
  C (88)called-up share capital 催缴股本   jsG epi9  
  C (89)capacity 生产能力   {aWTT&-N  
  C (90)capacity ratios 生产能力比率   Wf=D'6w  
  C (91)capital 资本   !1}A\S  
  C (92)capital assets pricing model资本资产计价模式   ^i^/d#  
  C (93)capital commitment 承诺资本   rBZ 0(XSZQ  
  C (94)capital employed 已运用的资本   auTApYS53  
  C (95)capital expenditure 资本支出   =)3tVH&  
  C (96)capital expenditureauthorization 资本支出核准   <x),HTJ  
  C (97)capital expenditure control 资本支出控制   +mN]VO*y  
  C (98)capital expenditure proposal资本支出申请   0ZXG{Gp9S  
  C (99)capital funding planning 资本基金筹集计划   IOsitMOX:  
  C (100)capital gain 资本收益   PI#xRKt  
  C (101)capital investment appraisal资本投资评估   >8nRP%r[5,  
  C (102)capital maintenance 资本保全   bi bjFg   
  C (103)capital resource planning 资本资源计划   t .&YD x  
  C (104)capital surplus 资本盈余   Q!:J.J  
  C (105)capital turnover 资本周转率   gI qYIt  
  C (106)card 记录卡   nDS mr  
  C (107)cash 现金   G.,dP +i  
  C (108)cash account 现金账户   z5v)~+"1  
  C (109)cash book 现金账薄   [ENm(e$sI  
  C (110)cash cow 金牛产品   Ii /#cdgF  
  C (111)cash flow 现金流量   fK MbOqU_  
  C (112)cash discounted 现金贴现   Lh6G"f(n  
  C (113)cash flow budget 现金流量预算   spV/+jy{  
  C (114)cash flow statement 现金流量表   *;wPAQE  
  C (115)cash ledger 现金分类账   T,,,+gPx  
  C (116)cash limit 现金限额   "3A.x1uQ  
  C (117)CCA 现时成本会计   ! K#Q[Ee  
  C (118)center 中心    DKu4e  
  C (119)changeover time 变更时间   MkG3TODfHB  
  C (120)chartered entity 特许经济个体   PG8|w[V1"  
  C (121)cheque 支票   lUd/^u`  
  C (122)cheque register 支票登记薄   ^|?/ y=  
  C (123)coin analysis 零钱分类   Lc!% 3,#.  
  C (124)classification 分类   vJT %ET  
  C (125)clock card 工时卡   c@%:aiEl  
  C (126)code 代码   |~Hlv^6H  
  C (127)commitment accounting 承诺确认会计    h +Dp<b  
  C (128)common cost 共同成本   Y=l91dxGI  
  C (129)company limited byguarantee 有限担保责任公司   [ 44d(P'  
C (130)company limited shares 股份有限公司   ika/ G G  
  C (131)competitive position 竞争能力状况   jiMI&cl  
  C (132)concept 概念   18pi3i[  
  C (133)conglomerate 跨行业企业   y-gSal  
  C (134)consistency concept 一致性概念   i w<2|]>l  
  C (135)consolidated accounts 合并报表   mYf7?I~  
  C (136)consolidation accounting 合并会计   " k(Ee  
  C (137)consortium 财团   ML!Z m[I9  
  C (138)contingency plan 应急计划   4~8++b1/;  
  C (139)contingent liabilities 或有负债   pt&( c[  
  C (140)continuous operation 连续生产   C3 ^QNhv  
  C (141)contra 抵消   A"8` 5qa  
  C (142)contract cost 合同成本   A>8uLO G}  
  C (143)contract costing 合同成本计算   g<VJ4TE6R  
  C (144)contribution 贡献毛益   }U K<tUO  
  C (145)contribution centre 贡献中心   ,lLkAd?q  
  C (146)contribution chart 贡献图   U)%gzXTZ%  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   j'#M'W3@  
  C (148)contribution to salesration 贡献毛益对销售比率   Nh7+Vl  
  C (149)control 控制   %Ji@\|Zkf  
  C (150)control account 控制帐户   wiXdb[[#  
  C (151)control limits 控制限度   vkWh2z  
  C (152)controllability concept 可控制概念   >L F y:a  
  C (153)controllable cost 可控制成本   Mj2o>N2 ,  
  C (154)conversion cost 加工成本   h=uwOi6}  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   $IzhaX  
  C (156)corporate appraisal 公司评估   TQyi -Dc  
  C (157)corporate planning 公司计划   #I jG[a-  
  C (158)corporate social reporting 公司社会报告   Q%6 1_l  
  C (159)corporation 股份公司   *6 oQW  
  C (160)cost 成本   :|3n`,  
  C (161)cost account 成本帐户   G j[`r  
  C (162)cost accounting 成本会计   D3s]49j)  
  C (163)cost accounting manual 成本手册   ~wmc5L/!?  
  C (164)cost accounts calendar 成本报表的日历时间   b13XHR)0  
  C (165)cost adjustment 成本调整   ?z>7&  
  C (166)cost allocation 成本分配   #gzY _)E  
  C (167)cost apportionment 成本分摊   O`_!G`E  
  C (168)cost attribution 成本归属   1Uzsw  
  C (169)cost audit 成本审计   ;Ll/rJ:*  
  C (170)cost behaviour 成本性态   Nf(Np1?;c  
  C (171)cost benefit analysis 成本效益分析   dGf:0xE"  
  C (172)cost center 成本中心   WVUa:_5{  
  C (173)cost driver 成本动因
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