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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 8/`ij?gn  
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  1.audit   审计 -Gmg&yQ9  
  2.attestation   鉴证 |&0zAP"\  
  3.credibility   可信赖程度 GMQKR,6VM  
  4.audit of financial statements 财务报表审计 -VhxnhS  
  5.agreed-upon procedures 执行商定程序 7bC)Co#:   
  6.high levels of assurance 高水平保证 i!dQ Sdf  
  7.compilation 编制 ;}E$>]*Yn  
  8.reliability 可靠性 l F*x\AT  
  9.relevance 相关性 <A@qN95m  
  10.professional skepticism 职业谨慎 rX@?~(^ML  
  11.objectivity 客观性 P* .0kR1n  
  12. professional competence 专业胜任能力 N4[^!}4  
  13.Senior/CPA-in-charge 项目经理 dtd}P~  
  14.audit engagement letter 业务约定书 y?.l9  
  15.recurring audit 连续审计 T@x_}a:g  
  16.the client 委托人 & 24$*Oe  
  17.change CPA 更换注册会计 Rg6/6/ IN  
  18.the existing CPA 现任注册会计师 ~e#QAaXD#5  
  19.the successor CPA 后任注册会计师 !;h`J:dN  
  20.the preceding CPA前任注册会计师 |]'0z0>  
  21.issue the audit report 出具审计报告 Xgyi}~AoaU  
  22.expert 专家 {}1KI+s9\  
  23.the board of directors 董事会 YH/3N(],  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &n-)Alx  
  25.assess material misstatement risks评估重大错报风险 ^F4h:  
  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 %m?$"<q_K  
  27.a general knowledge of —— 初步了解―――的情况 -/3D0`R  
  28.a more knowledge of—— 进一步了解的情况 @'fWS^ ;&  
  29.the prior year‘s working papers 以前年度工作底稿 c&;Xjy  
  30.minutes of meeting 会议纪要 w!~85""  
  31.business risks 经营风险 &JHqUVs^  
  32.appropriateness 适当性 5;_&C=[  
  33.accounting estimate 会计估计 `=JGlN7  
  34.management representations 管理层声明 gO,2:,  
  35.going concern assumption 持续经营假设 #xBh62yIuP  
  36.audit plan 审计计划 fs;pX/:FR  
  37.significant audit areas 重点审计领域 bFtzwa5Gc  
  38.error 错误 XVWVY}  
  39.fraud舞弊 X;%*+xQ^  
  40.modified or additional procedures 修改或追加审计程序 jpRC6b?  
  41.misappropriation of assets 侵占资产 3~6,fTMz{  
  42.transactions without substance 虚假交易 *>8Y/3Y\B  
  43.unusual pressures 异常压力 I4\ c+f9  
  44.the suspected noncompliance 涉嫌存在违法行为 )h,-zAnZ  
  45.materialiy 重要性 85 <%L:EC  
  46.exceed the materiality level 超过重要性水平 !(>yB;u  
  47.approach the materiality level 接近重要性水平 .BjnV%l7Id  
  48.an acceptably low level 可接受水平 fZF.eRP '  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 TU}. /b@F  
  50.misstatements or omissions 错报或漏报 mj _ V6`m4  
  51.aggregate 总计 U9]&~jR  
  52.subsequent events 期后事项 mH)th7  
  53.adjust the financial statements 调整财务报表 Z|IFT1K  
  54.perform additional audit procedures 实施追加的审计程序 @1^:V-=  
  55.audit risk 审计风险 X Cf!xIv  
  56.detection risk 检查风险 :Co+haW  
  57.inappropriate audit opinion 不适当的审计意见 #xTu {  
  58.material misstatement 重大的错报 /o]j  
  59.tolerable misstatement 可容忍错报 C:$pAE(  
  60.the acceptable level of detection risk 可接受的检查风险 ^dCSk==  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (X(c.Jj  
  62.simall business 小规模企业 `R{ ZED l'  
  63.accounting system 会计系统 fw+ VR.#2H  
  64.test of control 控制测试 Aa`'g0wmc  
  65.walk-through test 穿行测试 @(_f}S gfE  
  66.communication 沟通 *^t7?f[  
  67.flow chart 流程图 #uillSV  
  68.reperformance of internal control 重新执行 l5fF.A7TT  
  69.audit evidence 审计证据 9d1 G u"  
  70.substantive procedures 实质性程序 z}f;_NX  
  71.assertions 认定 Y:'#jY*V  
  72.esistence 存在 }}MZgm~U)  
  73.occurrence 发生 hD! 9[Gb  
  74.completeness 完整性 w\2yippI  
  75.rights and obligations 权利和义务 &7m)K>E27  
  76.valuation and allocation 计价和分摊 ?QfomTT  
  77.cutoff 截止 Fl;!'1  
  78.accuracy 准确性 Y~+`F5xX<  
  79.classification 分类 ?2$0aq  
  80.inspection 检查 ]`GDZw`  
  81.supervision of counting 监盘 bhg OLh#  
  82.observation 观察 9HJA:k*k|  
  83.confirmation 函证 ?)V}_%fVv  
  84.computation 计算 }$T!qMst{  
  85.analytical procedures 分析程序 k<cv80lhK  
  86.vouch 核对 xzjG|"a[GB  
  87.trace 追查 1?5UVv_F  
  88.audit sampling 审计抽样 [tY +P7j9)  
  89.error 误差 b"QeCw#v`>  
  90.expected error 预期误差 .?CumaU  
  91.population 总体 5*31nMP\  
  92.sampling risk 抽样风险 /'g"Ys?3  
  93.non- sampling risk 非抽样风险 \~ql_X;3  
  94.sampling unit 抽样单位 x.-d>8-!]c  
  95.statistical sampling 统计抽样 |nTZ/MXbw  
  96.tolerable error 可容忍误差 qtLXdSc  
  97.the risk of under reliance 信赖不足风险 ~A =?_5kJ  
  98.the risk of over reliance 信赖过度风险 p&4#9I5  
  99.the risk of incorrect rejection 误拒风险 ;V"(! 'd  
  100. the risk of incorrect acceptance 误受风险 ?B`Yq\L)  
  101.working trial balance 试算平衡表 baL-~`(T  
  102.index and cross-referencing 索引和交叉索引 TSCc=c  
  103.cash receipt 现金收入 p-1 \4  
  104.cash disbursement 现金支出 O)i]K`jk  
  105.bank statement 银行对账单 l5bd);L tq  
  106.bank reconciliation 银行存款余额调节表 #v QyECf  
  107.balance sheet date 资产负债表日  ;%tu;  
  108.net realizable value 可变现净值 '#faNVPABh  
  109.storeroom 仓库 OlI{VszR  
  110.sale invoice 销售发票 2E X Rq  
  111.price list 价目表 |~I-  
  112.positive confirmation request 积极式询证函 zu-1|X X  
  113.negative confirmation request 消极式询证函 *zR   
  114.purchase requisition 请购单 999E0A$dkv  
  115.receiving report 验收报告 z LHE;  
  116.gross margin 毛利 ' y9yx[ P  
  117.manufacturing overhead 制造费用 <DjFMTCN  
  118.material requisition 领料单 _Z|3qQ  
  119.inventory-taking 存货盘点 o) hQ]d  
  120.bond certificate 债券 @JL+xfz  
  121.stock certificate 股票 K@PQLL#yJp  
  122.audit report 审计报告 rtM!|apr  
  123.entity 被审计单位 s*0PJ\E2  
  124.addressee of the audit report 审计报告的收件人 r$Z_Kwe.|&  
  125.unqualified opinion 无保留意见 g~AO KHUP  
  126.qualified opinion 保留意见 / NlT[@T  
  127.disclaimer of opinion 无法表示意见 0{GpO6!  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   O7A W9*<  
  A (2)absorbed overhead 已吸收制造费用 s s*% 3<  
  A (3)absorption costing 吸收成本计算 *NDM{WB|)  
  A (4)account 账户,报表   mtON dI  
  A (5)accounting postulate 会计假设   \|}dlG  
  A (6)accounting series release 会计公告文件   oIP<7gz  
  A (7)accounting valuation 会计计价   QQwD) WG  
  A (8)account sale 承销清单 & M wvj  
  A (9)accountability concept 经营责任概念   {LLy4m  
  A (10)accountancy 会计职业   Evn=3Tw  
  A (11)accountant 会计师   S^Z[w|1  
  A (12)accounting 会计   a|x1aN 0  
  A (13)agency cost 代理成本   ?5<Q+ G0r  
  A (14)accounting bases 会计基础   NZyGC Vh@  
  A (15)accounting manual 会计手册   oVLgHB\zL  
  A (16)accounting period 会计期间   domaD"C  
  A (17)accounting policies 会计方针   ~$ 8t/c  
  A (18)accounting rate of return 会计报酬率   Q/,bEDc&  
  A (19)accounting reference date 会计参照日   %dMP}k/  
  A (20)accounting reference period 会计参照期间   y2U^7VrO  
  A (21)accrual concept 应计概念   2y&m8_s-p  
  A (22)accrual expenses 应计费用   KnC;j-j  
  A (23)acid test ration 速动比率(酸性测试比率)   aJC,  
  A (24)acquisition 购置   %Hk9.1hn5  
  A (25)acquisition accounting 收购会计   HCI|6{k  
  A (26)activity based accounting 作业基础成本计算   &O' 6va  
  A (27)adjusting events 调整事项   Qw{L D+r(  
  A (28)administrative expenses 行政管理费   .#,!&Lt  
  A (29)advice note 发货通知   |-HV@c]  
  A (30)amortization 摊销   ]mN'Qoc  
  A (31)analytical review 分析性检查   LH4!QDK-  
  A (32)annual equivalent cost 年度等量成本法   >h0iq  
  A (33)annual report and accounts 年度报告和报表   Z. ))=w6G  
  A (34)appraisal cost 检验成本   GN4'LU  
  A (35)appropriation account 盈余分配账户   d_j% ,1-#  
  A (36)articles of association 公司章程细则   o 2 6R]  
  A (37)assets 资产   R7o3X,-iwn  
  A (38)assets cover 资产保障   :3s5{s   
  A (39)asset value per share 每股资产价值   +h }>UK\  
  A (40)associated company 联营公司   9U_uw Rv2  
  A (41)attainable standard 可达标准   \G?GX  
s:y~vd(Vi  
 A (42)attributable profit 可归属利润   zoV4Gl  
  A (43)audit 审计   >xU$)uE&  
  A (44)audit report 审计报告   ?v-( :OF  
  A (45)auditing standards 审计准则   brA\Fp^  
  A (46)authorized share capital 额定股本   [4NJ]r M%  
  A (47)available hours 可用小时   G6C#M-S  
  A (48)avoidable costs 可避免成本 cuO)cj]@e  
  B (49)back-to-back loan 易币贷款   R#ABda9  
  B (50)backflush accounting 倒退成本计算   6q[|U_3I@  
  B (51)bad debts 坏帐   kCXQHX  
  B (52)bad debts ratio 坏帐比率   )Jx+R ;Z  
  B (53)bank charges 银行手续费   G[}$s7@k  
  B (54)bank overdraft 银行透支   3[g%T2&[  
  B (55)bank reconciliation 银行存款调节表   qn VxP&  
  B (56)bank statement 银行对账单   8\?7k  
  B (57)bankruptcy 破产   sw.c w}1  
  B (58)basis of apportionment 分摊基础   ,9I %t%sb  
  B (59)batch 批量   j {w'#x,  
  B (60)batch costing 分批成本计算   e`pYO]Z  
  B (61)beta factor B(市场)风险因素   ,GB~Cmc1<Q  
  B (62)bill 账单   zI5 #'<n  
  B (63)bill of exchange 汇票   2sj[hI  
  B (64)bill of landing 提单   }fps~R  
  B (65)bill of materials 用料预计单   g\CRx^s  
  B (66)bill payable 应付票据    2D;,'  
  B (67)bill receivable 应收票据   )[d?&GK  
  B (68)bin card 存货记录卡   l^ P[nQDH  
  B (69)bonus 红利   poZ04Uxo>  
  B (70)book-keeping 薄记   Lo^0VD!O  
  B (71)Boston classification 波士顿分类   B{UL(6\B  
  B (72)breakeven chart 保本图   S+^*rw  
  B (73)breakeven point 保本点   uD=i-IHT  
  B (74)breaking-down time 复位时间   v71j1Q }6  
  B (75)budget 预算   u^DfRd&P0  
  B (76)budget center 预算中心   EZy:_xjZ  
  B (77)budget cost allowance 预算成本折让   _i_^s0J  
  B (78)budget manual 预算手册   `0 .<  
  B (79)budget period 预算期间   i6L>,^Dg  
  B (80)budgetary control 预算控制   A"(XrL-pV  
  B (81)budgeted capacity 预算生产能力   q\2q3}n  
  B (82)burden 制造费用   k[9~Er+  
  B (83)business center 经营中心   4~mYj@lvd  
  B (84)business entity 营业个体   kvWP[! j?)  
  B (85)business unit 经营单位   xbbQ)sH&m  
 B (86)buy-out management 管理性购买产权   &cnciEw1  
  B (87)by-product 副产品 ldd|"[Ds  
  C (88)called-up share capital 催缴股本   [{]/9E /&  
  C (89)capacity 生产能力   .lclW0*  
  C (90)capacity ratios 生产能力比率   ?b?6/_W~R  
  C (91)capital 资本   Gwyjie9t  
  C (92)capital assets pricing model资本资产计价模式   Wpgp YcPS  
  C (93)capital commitment 承诺资本   0(!j]w"r3  
  C (94)capital employed 已运用的资本   ETt7?,x@  
  C (95)capital expenditure 资本支出   ;VhilW aF-  
  C (96)capital expenditureauthorization 资本支出核准   |mx)W}  
  C (97)capital expenditure control 资本支出控制   z_Em% X  
  C (98)capital expenditure proposal资本支出申请   {+`'ZU6C  
  C (99)capital funding planning 资本基金筹集计划   ;DQ{6(  
  C (100)capital gain 资本收益   `w&Y[8+E  
  C (101)capital investment appraisal资本投资评估   v|IPus|>  
  C (102)capital maintenance 资本保全   =<,>dBs}\  
  C (103)capital resource planning 资本资源计划   Lp!4X1/|\  
  C (104)capital surplus 资本盈余   uY{zZ4iw  
  C (105)capital turnover 资本周转率   <SK%W=  
  C (106)card 记录卡    F#0y0|  
  C (107)cash 现金   F8u;C:^d  
  C (108)cash account 现金账户   ['<Q402:.  
  C (109)cash book 现金账薄   ~ IPel  
  C (110)cash cow 金牛产品   C[E[|s*l  
  C (111)cash flow 现金流量   e"^ /xF  
  C (112)cash discounted 现金贴现   ^^q9+0@  
  C (113)cash flow budget 现金流量预算   &hTe-Es  
  C (114)cash flow statement 现金流量表   Ll" Kxg  
  C (115)cash ledger 现金分类账   YkOl@l$D  
  C (116)cash limit 现金限额   OZDd  
  C (117)CCA 现时成本会计   WJ%4IaT  
  C (118)center 中心   vBFMne1h  
  C (119)changeover time 变更时间   gLm ]*  
  C (120)chartered entity 特许经济个体   T0:%,o  
  C (121)cheque 支票   }> q%##<n  
  C (122)cheque register 支票登记薄   %pikt7,Z~  
  C (123)coin analysis 零钱分类   QCm93YZs6E  
  C (124)classification 分类   EC`!&Yp+  
  C (125)clock card 工时卡   \nfjz\"R?b  
  C (126)code 代码   ivgV5 )".  
  C (127)commitment accounting 承诺确认会计   CcGE4BB  
  C (128)common cost 共同成本   HuVx^y` @  
  C (129)company limited byguarantee 有限担保责任公司   @u@ N&{b5"  
C (130)company limited shares 股份有限公司   3 pzp6o2  
  C (131)competitive position 竞争能力状况   _wp>AJ r  
  C (132)concept 概念   =1kE2u  
  C (133)conglomerate 跨行业企业   B^7B-R Bi0  
  C (134)consistency concept 一致性概念   Q7 4Q|r7  
  C (135)consolidated accounts 合并报表   V-1H(wRu  
  C (136)consolidation accounting 合并会计   Z<P?P`  
  C (137)consortium 财团   bcM65pt_C  
  C (138)contingency plan 应急计划   v&7yqEm}B  
  C (139)contingent liabilities 或有负债   %S`ygc}|  
  C (140)continuous operation 连续生产   xbVvK+  
  C (141)contra 抵消   /$EX -!ie  
  C (142)contract cost 合同成本   V(lxkEu/Fj  
  C (143)contract costing 合同成本计算   0mt lM(  
  C (144)contribution 贡献毛益   n]%T>\gw  
  C (145)contribution centre 贡献中心   1 N{unS  
  C (146)contribution chart 贡献图   Z=[qaJ{]  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6dH> 0l  
  C (148)contribution to salesration 贡献毛益对销售比率   g!QX#_~Il  
  C (149)control 控制   [Re.sX}$Y  
  C (150)control account 控制帐户   M]5)u=}S-  
  C (151)control limits 控制限度   =&_Y=>rA]0  
  C (152)controllability concept 可控制概念   sYfiC`9SO  
  C (153)controllable cost 可控制成本   i?HN  
  C (154)conversion cost 加工成本   z9}WP$W  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   n_ 3g  
  C (156)corporate appraisal 公司评估   S17iYjy#8T  
  C (157)corporate planning 公司计划   bZ5cKQ\6  
  C (158)corporate social reporting 公司社会报告   T{CCZ"Fv  
  C (159)corporation 股份公司   w\K(kNd(  
  C (160)cost 成本   Qhc>,v)  
  C (161)cost account 成本帐户   {uCX F~v  
  C (162)cost accounting 成本会计   &.v|yG]&  
  C (163)cost accounting manual 成本手册   ln1QY"g  
  C (164)cost accounts calendar 成本报表的日历时间   r(ZMZ^  
  C (165)cost adjustment 成本调整   lH%%iYBM  
  C (166)cost allocation 成本分配   kd=|Iip;(  
  C (167)cost apportionment 成本分摊   vk jHh.  
  C (168)cost attribution 成本归属   %&iY5A  
  C (169)cost audit 成本审计   J4) ?hS  
  C (170)cost behaviour 成本性态   0Tv0:c>8;(  
  C (171)cost benefit analysis 成本效益分析   GG=R!+p2  
  C (172)cost center 成本中心   (drDC1\  
  C (173)cost driver 成本动因
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