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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
Nh/B8:035  
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注会《审计》英语常用词汇 !Won<:.[0  
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  1.audit   审计 dw e$, 9  
  2.attestation   鉴证 lDm0O)Dh!  
  3.credibility   可信赖程度 L]|[AyNu  
  4.audit of financial statements 财务报表审计 )]a{cczL"  
  5.agreed-upon procedures 执行商定程序 @ wJ|vW_.  
  6.high levels of assurance 高水平保证 y72=d?]W  
  7.compilation 编制 OKp0@A)8  
  8.reliability 可靠性 *#2]`G)  
  9.relevance 相关性 v08Xe*gNU  
  10.professional skepticism 职业谨慎 4! V-- F  
  11.objectivity 客观性 h TY7`m">  
  12. professional competence 专业胜任能力 Y< drRK!  
  13.Senior/CPA-in-charge 项目经理 Rr/sxR|0_  
  14.audit engagement letter 业务约定书 )kiC/Y}k  
  15.recurring audit 连续审计 ^;]Q,*Q  
  16.the client 委托人 j)neVPf%v  
  17.change CPA 更换注册会计 xsIuPL#_  
  18.the existing CPA 现任注册会计师 o?l9$"\sqb  
  19.the successor CPA 后任注册会计师 QCvz|)  
  20.the preceding CPA前任注册会计师 %RF9R"t$  
  21.issue the audit report 出具审计报告 0qU Bt9rA  
  22.expert 专家 %Vp'^,&S  
  23.the board of directors 董事会 Y &"rf   
  24.knowledge of the entity‘ s business 了解被审计单位情况 +)eI8o0#  
  25.assess material misstatement risks评估重大错报风险 /^TXGc.  
  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 gnPu{-Ec*  
  27.a general knowledge of —— 初步了解―――的情况 :yTpjC-S]  
  28.a more knowledge of—— 进一步了解的情况 I"<ACM  
  29.the prior year‘s working papers 以前年度工作底稿 D[ -Gzqh  
  30.minutes of meeting 会议纪要 > R5<D'cEN  
  31.business risks 经营风险 6+hx64 =  
  32.appropriateness 适当性 =6N%;2`84  
  33.accounting estimate 会计估计 !.nyIA(  
  34.management representations 管理层声明 sF`ELrR \  
  35.going concern assumption 持续经营假设 lQSKY}h  
  36.audit plan 审计计划 B5iVT<:a  
  37.significant audit areas 重点审计领域 ;m[-yqX  
  38.error 错误 Z*Fxr;)d  
  39.fraud舞弊 CtO`t5  
  40.modified or additional procedures 修改或追加审计程序 hH|moj]  
  41.misappropriation of assets 侵占资产 /) Pf ]  
  42.transactions without substance 虚假交易 x&SG gl  
  43.unusual pressures 异常压力 wNX2*   
  44.the suspected noncompliance 涉嫌存在违法行为 Fuuy_+p@G  
  45.materialiy 重要性 8I X,q  
  46.exceed the materiality level 超过重要性水平 a$r<%a6  
  47.approach the materiality level 接近重要性水平 -N3fhW#)  
  48.an acceptably low level 可接受水平 &2EimP  
  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 /d\#|[S  
  50.misstatements or omissions 错报或漏报 /Dl{I7W   
  51.aggregate 总计 nYc8+5CcK'  
  52.subsequent events 期后事项 u\9t+wi}<  
  53.adjust the financial statements 调整财务报表 )Zcw G(o0  
  54.perform additional audit procedures 实施追加的审计程序 dfss_}R  
  55.audit risk 审计风险 n7r )wy  
  56.detection risk 检查风险 0A}'@N@G)  
  57.inappropriate audit opinion 不适当的审计意见 G2A^+R0\  
  58.material misstatement 重大的错报 %xq/eC7  
  59.tolerable misstatement 可容忍错报 ).BZPyV<  
  60.the acceptable level of detection risk 可接受的检查风险 $ MN1:ih  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 A+:X  
  62.simall business 小规模企业 v7ShXX:  
  63.accounting system 会计系统 MY[QYBkn}  
  64.test of control 控制测试 tTzPT<  
  65.walk-through test 穿行测试 ]26 Q*.1~  
  66.communication 沟通 ,W!v0*uxp&  
  67.flow chart 流程图 srbU}u3VZ  
  68.reperformance of internal control 重新执行 Sas &P:# r  
  69.audit evidence 审计证据 .D~ZE94@  
  70.substantive procedures 实质性程序 aOj(=s  
  71.assertions 认定 EO<{Bj=2  
  72.esistence 存在 9HjtWQn  
  73.occurrence 发生 gg-4ce/  
  74.completeness 完整性 ,'KQFC   
  75.rights and obligations 权利和义务 8N8N)#A[  
  76.valuation and allocation 计价和分摊 S8 {Sb>  
  77.cutoff 截止 1${lHVx]  
  78.accuracy 准确性 TbY <(wrMZ  
  79.classification 分类 _wC4n }J  
  80.inspection 检查 %SHjJCS3  
  81.supervision of counting 监盘 *Z+8L*k97  
  82.observation 观察 l Wa4X#~.  
  83.confirmation 函证 SP,#KyWP0)  
  84.computation 计算 /:YJ2AARY  
  85.analytical procedures 分析程序 Y ~|C]O  
  86.vouch 核对 &rcC7v K9  
  87.trace 追查 w _*|u  
  88.audit sampling 审计抽样 errT7&@,A  
  89.error 误差 zPC&p{S>  
  90.expected error 预期误差 :KJG3j?   
  91.population 总体 fc~6/  
  92.sampling risk 抽样风险 80p?qe  
  93.non- sampling risk 非抽样风险 !yo/ F& 6  
  94.sampling unit 抽样单位 A 11w{`EM  
  95.statistical sampling 统计抽样 ?\ qfuA9.  
  96.tolerable error 可容忍误差 3M;[.b  
  97.the risk of under reliance 信赖不足风险 ~F</ s.  
  98.the risk of over reliance 信赖过度风险 &m>yY{ be  
  99.the risk of incorrect rejection 误拒风险 A[/_}bI|  
  100. the risk of incorrect acceptance 误受风险 (#dwIBBFt  
  101.working trial balance 试算平衡表 % |6t\[gn  
  102.index and cross-referencing 索引和交叉索引 _;;'/rs j  
  103.cash receipt 现金收入 tP?pN]Q$,  
  104.cash disbursement 现金支出 *@XJ7G[  
  105.bank statement 银行对账单 5BL4VGwJ  
  106.bank reconciliation 银行存款余额调节表 )4[Yplo  
  107.balance sheet date 资产负债表日 d:U2b"k=/u  
  108.net realizable value 可变现净值 rj.]M6#  
  109.storeroom 仓库 <$f7&6B  
  110.sale invoice 销售发票 /``4!jU  
  111.price list 价目表 bVB_KE  
  112.positive confirmation request 积极式询证函 zfAkWSY  
  113.negative confirmation request 消极式询证函 rNdeD~\  
  114.purchase requisition 请购单 JAjXhk<=  
  115.receiving report 验收报告 +YL9gNN>P  
  116.gross margin 毛利 lw.4O^  
  117.manufacturing overhead 制造费用 }`O_  
  118.material requisition 领料单 P,$|.p d'  
  119.inventory-taking 存货盘点 i|z=q  
  120.bond certificate 债券 N W/RQ(  
  121.stock certificate 股票 O#}'QZd'  
  122.audit report 审计报告 ,?OV39h  
  123.entity 被审计单位 dSD7(s!  
  124.addressee of the audit report 审计报告的收件人 6' 9ITA  
  125.unqualified opinion 无保留意见 $\W|{u`  
  126.qualified opinion 保留意见 B,@<60u  
  127.disclaimer of opinion 无法表示意见 }b// oe7  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4K_fN  
  A (2)absorbed overhead 已吸收制造费用 %n^jho5  
  A (3)absorption costing 吸收成本计算 To x{Sk3L  
  A (4)account 账户,报表   o\_@4hXf  
  A (5)accounting postulate 会计假设   U_/sY9gz(  
  A (6)accounting series release 会计公告文件   SDdefB  
  A (7)accounting valuation 会计计价   ]h(}%fk_  
  A (8)account sale 承销清单 w ]4=uL6  
  A (9)accountability concept 经营责任概念   DNARe!pK  
  A (10)accountancy 会计职业   k`LoRqF  
  A (11)accountant 会计师   =}:9y6QR.  
  A (12)accounting 会计   QB<9Be@e  
  A (13)agency cost 代理成本   [fN?=,8  
  A (14)accounting bases 会计基础   mA ^[S.!  
  A (15)accounting manual 会计手册   E%R^ kqqr  
  A (16)accounting period 会计期间   24ojjxz+  
  A (17)accounting policies 会计方针   uXs.7+f  
  A (18)accounting rate of return 会计报酬率   s 0}OsHAj  
  A (19)accounting reference date 会计参照日   Pj4WWKX  
  A (20)accounting reference period 会计参照期间   j,q8n`@  
  A (21)accrual concept 应计概念   h0YI PB  
  A (22)accrual expenses 应计费用   '$5.{o`s*1  
  A (23)acid test ration 速动比率(酸性测试比率)   TM|M#hMS  
  A (24)acquisition 购置   54TW8y `h  
  A (25)acquisition accounting 收购会计   2>l =oXq  
  A (26)activity based accounting 作业基础成本计算   '=|2, H]  
  A (27)adjusting events 调整事项   A!([k}@=j  
  A (28)administrative expenses 行政管理费   _JlbVe[<  
  A (29)advice note 发货通知   'A0.(a5  
  A (30)amortization 摊销   0?)U?=>]p  
  A (31)analytical review 分析性检查   8.-0_C*U;  
  A (32)annual equivalent cost 年度等量成本法   <kQ 5 sG  
  A (33)annual report and accounts 年度报告和报表   E7A psi4]  
  A (34)appraisal cost 检验成本   C2WWS(zn  
  A (35)appropriation account 盈余分配账户   zTDB]z!A  
  A (36)articles of association 公司章程细则   s>=DfE-;"  
  A (37)assets 资产   (1~d/u?2\  
  A (38)assets cover 资产保障   w2-:!,X  
  A (39)asset value per share 每股资产价值   ` u#'  
  A (40)associated company 联营公司   "}_b,5lkGK  
  A (41)attainable standard 可达标准   }T@^wY_Ow  
 oCE=!75  
 A (42)attributable profit 可归属利润   Ls8@@b,t2  
  A (43)audit 审计   }?"}R<F|M,  
  A (44)audit report 审计报告   #cB=] (N  
  A (45)auditing standards 审计准则   wVSM\  
  A (46)authorized share capital 额定股本   (w31W[V'#  
  A (47)available hours 可用小时   Kjw4,z%\94  
  A (48)avoidable costs 可避免成本 + .Pv:7gh  
  B (49)back-to-back loan 易币贷款   ^ olaq(z  
  B (50)backflush accounting 倒退成本计算   ?F{sym@i  
  B (51)bad debts 坏帐   q=NI}k  
  B (52)bad debts ratio 坏帐比率   q^:>sfd  
  B (53)bank charges 银行手续费   (@t O1g  
  B (54)bank overdraft 银行透支   ?LJDBN  
  B (55)bank reconciliation 银行存款调节表   m3Mo2};?  
  B (56)bank statement 银行对账单   T&M*sydA  
  B (57)bankruptcy 破产   ^SP/&w<c  
  B (58)basis of apportionment 分摊基础   Lk?%B)z  
  B (59)batch 批量   m5!~PG:_  
  B (60)batch costing 分批成本计算   EV1x"}D A_  
  B (61)beta factor B(市场)风险因素   W'aZw9  
  B (62)bill 账单   }6;K+INT  
  B (63)bill of exchange 汇票   @J`o pR  
  B (64)bill of landing 提单   $uw[X  
  B (65)bill of materials 用料预计单   *&WkorByW  
  B (66)bill payable 应付票据   C,*3a`/2M^  
  B (67)bill receivable 应收票据   4 & r5M  
  B (68)bin card 存货记录卡   Y(aEp_kV  
  B (69)bonus 红利   +iS'$2)@  
  B (70)book-keeping 薄记   4( Q_J4}P  
  B (71)Boston classification 波士顿分类   bYPkqitqz  
  B (72)breakeven chart 保本图   Kp Ht(>NR  
  B (73)breakeven point 保本点   = NHE_ 4/p  
  B (74)breaking-down time 复位时间   [}xVz"8V  
  B (75)budget 预算   4?+K:e #F  
  B (76)budget center 预算中心   T1$fu(f  
  B (77)budget cost allowance 预算成本折让   yyp0GV.x  
  B (78)budget manual 预算手册   xJG&vOf;?  
  B (79)budget period 预算期间   st- z>}  
  B (80)budgetary control 预算控制   9((BOq  
  B (81)budgeted capacity 预算生产能力   icO$9c  
  B (82)burden 制造费用   2TFb!?/RQ  
  B (83)business center 经营中心   1 M1|Wp  
  B (84)business entity 营业个体   \a<7DTV  
  B (85)business unit 经营单位   :;Lt~:0b~  
 B (86)buy-out management 管理性购买产权   JD`IPQb~E  
  B (87)by-product 副产品 qPI\Y3ZU  
  C (88)called-up share capital 催缴股本   d#-scv}s5  
  C (89)capacity 生产能力   / .wO<l=  
  C (90)capacity ratios 生产能力比率   \ a#{Y/j3  
  C (91)capital 资本   zd%n)jlwR  
  C (92)capital assets pricing model资本资产计价模式   rJjNoY  
  C (93)capital commitment 承诺资本   m:6^yfS  
  C (94)capital employed 已运用的资本   XmZs4~\K$G  
  C (95)capital expenditure 资本支出   u+5&^"72,  
  C (96)capital expenditureauthorization 资本支出核准   +9^V9]{Vo  
  C (97)capital expenditure control 资本支出控制   Z \lJE>1  
  C (98)capital expenditure proposal资本支出申请   _GhP{ C$  
  C (99)capital funding planning 资本基金筹集计划   ~Q+E""  
  C (100)capital gain 资本收益   ^}w@&Bj e  
  C (101)capital investment appraisal资本投资评估   u%t/W0xi  
  C (102)capital maintenance 资本保全   AvmI<U  
  C (103)capital resource planning 资本资源计划   O{vVW9Q  
  C (104)capital surplus 资本盈余   ojc m%yd  
  C (105)capital turnover 资本周转率   f|v5i tO2  
  C (106)card 记录卡   ?|i C-7{8L  
  C (107)cash 现金   Ci-CY/]s  
  C (108)cash account 现金账户   J-UqH3({Z,  
  C (109)cash book 现金账薄   D`Cy]j  
  C (110)cash cow 金牛产品   Y>J$OA:  
  C (111)cash flow 现金流量   &@v&5EXOw  
  C (112)cash discounted 现金贴现   x/S:)z%X  
  C (113)cash flow budget 现金流量预算   Exb? eHO  
  C (114)cash flow statement 现金流量表   +6~y1s/B[  
  C (115)cash ledger 现金分类账   )%+7"7.  
  C (116)cash limit 现金限额   =x xN3Ay  
  C (117)CCA 现时成本会计   kTW[)  
  C (118)center 中心   qWdob>u  
  C (119)changeover time 变更时间   gmqL,H#  
  C (120)chartered entity 特许经济个体   !g.?+~@  
  C (121)cheque 支票   B>;`$-  
  C (122)cheque register 支票登记薄   5!s7`w]8*0  
  C (123)coin analysis 零钱分类   g1H$wU3eu  
  C (124)classification 分类   /;X+<Wj  
  C (125)clock card 工时卡   c]/X >8;  
  C (126)code 代码   ?wi^R:2|j  
  C (127)commitment accounting 承诺确认会计   .)g7s? K  
  C (128)common cost 共同成本   NiSybyR$  
  C (129)company limited byguarantee 有限担保责任公司   20,}T)}Tm  
C (130)company limited shares 股份有限公司   ROr|n]aJj  
  C (131)competitive position 竞争能力状况   Kgw, ]E&7  
  C (132)concept 概念   mhgvN-? "h  
  C (133)conglomerate 跨行业企业   Rn$TYCO  
  C (134)consistency concept 一致性概念   szs.B|3X@*  
  C (135)consolidated accounts 合并报表   B!x7oD9  
  C (136)consolidation accounting 合并会计   "rnVPHnQR  
  C (137)consortium 财团   cz41 <SFL  
  C (138)contingency plan 应急计划   8dLK5 "_3  
  C (139)contingent liabilities 或有负债   _Wtwh0[r*  
  C (140)continuous operation 连续生产   yIu_DFq%  
  C (141)contra 抵消   ~,Kx"VK  
  C (142)contract cost 合同成本   V` 4/oM `  
  C (143)contract costing 合同成本计算   &9ERlZ(A  
  C (144)contribution 贡献毛益   {%D4%X<  
  C (145)contribution centre 贡献中心   ^@ Xzh:  
  C (146)contribution chart 贡献图   `hDH7u!U.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   MmQk@~  
  C (148)contribution to salesration 贡献毛益对销售比率   WCP2x.gb5  
  C (149)control 控制   97pfMk1_  
  C (150)control account 控制帐户   Oh3A?!y#  
  C (151)control limits 控制限度   2-%9k)KH  
  C (152)controllability concept 可控制概念   fp?/Dg"49.  
  C (153)controllable cost 可控制成本   }BWT21'-Y  
  C (154)conversion cost 加工成本   H}cq|hodn  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    IOY<'t+  
  C (156)corporate appraisal 公司评估   PQrc#dfc |  
  C (157)corporate planning 公司计划   J|u_45<  
  C (158)corporate social reporting 公司社会报告   eWr2UX v$  
  C (159)corporation 股份公司   ?h:xO\h8  
  C (160)cost 成本   Tq,dlDDOR  
  C (161)cost account 成本帐户   moCR64n  
  C (162)cost accounting 成本会计   -VvN1G6.x?  
  C (163)cost accounting manual 成本手册   x~ E\zw  
  C (164)cost accounts calendar 成本报表的日历时间   '3=@UBs  
  C (165)cost adjustment 成本调整   LaYd7Oyf]  
  C (166)cost allocation 成本分配   g'NR \<6A  
  C (167)cost apportionment 成本分摊   ojx2[a\  
  C (168)cost attribution 成本归属   t8ORfO+  
  C (169)cost audit 成本审计   K(AZD&D  
  C (170)cost behaviour 成本性态   H`4KhdqR  
  C (171)cost benefit analysis 成本效益分析   M9.FtQhK/  
  C (172)cost center 成本中心   qS?^(Vt|R  
  C (173)cost driver 成本动因
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