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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 !59q@M ya[  
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  1.audit   审计 mwt3EV5  
  2.attestation   鉴证 :0J ;^@   
  3.credibility   可信赖程度 rB4]TQ`c  
  4.audit of financial statements 财务报表审计 ="V6z$N  
  5.agreed-upon procedures 执行商定程序 [8ih-k  
  6.high levels of assurance 高水平保证 WaYT\CG7y  
  7.compilation 编制 },l3N K  
  8.reliability 可靠性 |.YL 2\  
  9.relevance 相关性 2?&h{PA+  
  10.professional skepticism 职业谨慎 S;Vj5  
  11.objectivity 客观性 N)QW$iw9  
  12. professional competence 专业胜任能力 >6c{CYuT  
  13.Senior/CPA-in-charge 项目经理 GE|V^_|i  
  14.audit engagement letter 业务约定书 DUaj]V{_^  
  15.recurring audit 连续审计 -0Ps. B  
  16.the client 委托人 O %OeYO69  
  17.change CPA 更换注册会计 T5ol2  
  18.the existing CPA 现任注册会计师 bYiaJ  
  19.the successor CPA 后任注册会计师 qTG/7tn "  
  20.the preceding CPA前任注册会计师 Up~#]X  
  21.issue the audit report 出具审计报告 =m UtBD.;  
  22.expert 专家 kEi! q  
  23.the board of directors 董事会 q%nWBmPZ~y  
  24.knowledge of the entity‘ s business 了解被审计单位情况 "lB[IB)  
  25.assess material misstatement risks评估重大错报风险 'Je;3"@  
  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 %5'6^bT  
  27.a general knowledge of —— 初步了解―――的情况 4h-tR  
  28.a more knowledge of—— 进一步了解的情况 `rvS(p[s  
  29.the prior year‘s working papers 以前年度工作底稿 kIyif7  
  30.minutes of meeting 会议纪要 3qP! (*  
  31.business risks 经营风险 NOQM:tBO>  
  32.appropriateness 适当性 5-*/wKjLz  
  33.accounting estimate 会计估计 ol-U%J  
  34.management representations 管理层声明 1jDN=hIl  
  35.going concern assumption 持续经营假设 `2G 0B@  
  36.audit plan 审计计划 i! (u4wTFF  
  37.significant audit areas 重点审计领域 I=0`xF|4K-  
  38.error 错误 r3'0{Nn+  
  39.fraud舞弊 K1Mn_)%  
  40.modified or additional procedures 修改或追加审计程序 XsEDI?p2  
  41.misappropriation of assets 侵占资产 ) }(Po_  
  42.transactions without substance 虚假交易 `ml  
  43.unusual pressures 异常压力 #mFIZMTRd  
  44.the suspected noncompliance 涉嫌存在违法行为 fC&hi6  
  45.materialiy 重要性 =XVw{\#9 b  
  46.exceed the materiality level 超过重要性水平 UZz/v#y~  
  47.approach the materiality level 接近重要性水平 \<TWy&2&  
  48.an acceptably low level 可接受水平 !#3v<_]#d  
  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  Vmt$ ]/  
  50.misstatements or omissions 错报或漏报 0.+MlyA  
  51.aggregate 总计 :pq+SifP  
  52.subsequent events 期后事项 `p#tx.o  
  53.adjust the financial statements 调整财务报表 ~7ZWtg;B  
  54.perform additional audit procedures 实施追加的审计程序 NYw>Z>TD8c  
  55.audit risk 审计风险 %g:6QS|  
  56.detection risk 检查风险 7_HFQT1.N  
  57.inappropriate audit opinion 不适当的审计意见 _\;0E!=p  
  58.material misstatement 重大的错报 uVN2}3!)Y  
  59.tolerable misstatement 可容忍错报 ]lqLC  
  60.the acceptable level of detection risk 可接受的检查风险 Qco8m4n  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 I'}&s|6  
  62.simall business 小规模企业 E6XD n`:  
  63.accounting system 会计系统 3$G &~A{  
  64.test of control 控制测试 a`I \19p]  
  65.walk-through test 穿行测试 e>0gE`8A  
  66.communication 沟通 8 kvF~d ;  
  67.flow chart 流程图 *O_>3Hgl  
  68.reperformance of internal control 重新执行 rny(8z%Ck-  
  69.audit evidence 审计证据 @CMEmgk~  
  70.substantive procedures 实质性程序 xIA]5@;a  
  71.assertions 认定 }k;wSp[3  
  72.esistence 存在 %:t! u&:q  
  73.occurrence 发生 F%P"T%|  
  74.completeness 完整性 /g$G G9  
  75.rights and obligations 权利和义务 r3  qKT  
  76.valuation and allocation 计价和分摊 Q p7h|<  
  77.cutoff 截止 L I*=T   
  78.accuracy 准确性 fqjBor}  
  79.classification 分类 CFC15/yU  
  80.inspection 检查 X!_&%^L'  
  81.supervision of counting 监盘 )pSA|Qt N  
  82.observation 观察 x ]">  
  83.confirmation 函证 'i',M+0>jC  
  84.computation 计算 LTxP@pr  
  85.analytical procedures 分析程序 p4V*%A&w  
  86.vouch 核对 q #mBNe62p  
  87.trace 追查 ]VL} eHZ  
  88.audit sampling 审计抽样 &(oA/jFQ  
  89.error 误差 )(0if0D4  
  90.expected error 预期误差 Ge_fU'F  
  91.population 总体 HjIIhl?UY  
  92.sampling risk 抽样风险 7Xx3s@  
  93.non- sampling risk 非抽样风险 yts@cd`$  
  94.sampling unit 抽样单位 3~{I/ft  
  95.statistical sampling 统计抽样 Y?TS,   
  96.tolerable error 可容忍误差 ]DKRug5  
  97.the risk of under reliance 信赖不足风险 M6mgJonN|  
  98.the risk of over reliance 信赖过度风险 "\i H/  
  99.the risk of incorrect rejection 误拒风险 ( +Sv3h  
  100. the risk of incorrect acceptance 误受风险  QEg[  
  101.working trial balance 试算平衡表 }4p)UX>aWT  
  102.index and cross-referencing 索引和交叉索引 fX]`vjM{  
  103.cash receipt 现金收入 !NH(EWER  
  104.cash disbursement 现金支出 n&Ckfo_D  
  105.bank statement 银行对账单 u$ yXuFj/  
  106.bank reconciliation 银行存款余额调节表 f-3CDUQ`  
  107.balance sheet date 资产负债表日 udu<Nis4  
  108.net realizable value 可变现净值 m^!:n$  
  109.storeroom 仓库 =WjHf8v;  
  110.sale invoice 销售发票 Pr1q X5>=  
  111.price list 价目表 b3EGtC}^  
  112.positive confirmation request 积极式询证函 mFg$;F  
  113.negative confirmation request 消极式询证函 j*@@H6G  
  114.purchase requisition 请购单 <Xl#}6II  
  115.receiving report 验收报告  q[ _qZ  
  116.gross margin 毛利 1l$2T y+ =  
  117.manufacturing overhead 制造费用 kN.;;HFq#  
  118.material requisition 领料单 Qn7T{ BW  
  119.inventory-taking 存货盘点 a;t}'GQGk  
  120.bond certificate 债券 & y5"0mA  
  121.stock certificate 股票 3l%Qd<  
  122.audit report 审计报告 rw,Ylr :3  
  123.entity 被审计单位 .ojEKu+EJ'  
  124.addressee of the audit report 审计报告的收件人 7b+r LyS0  
  125.unqualified opinion 无保留意见 k?Z:=.YW  
  126.qualified opinion 保留意见 q)i %*IY  
  127.disclaimer of opinion 无法表示意见 UB.1xcI  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   nS04Ha  
  A (2)absorbed overhead 已吸收制造费用 '|DW#l\n  
  A (3)absorption costing 吸收成本计算 d #1Y^3n  
  A (4)account 账户,报表   }:m/@LKB  
  A (5)accounting postulate 会计假设   C< 9x\JY%  
  A (6)accounting series release 会计公告文件   8@;]@c)m  
  A (7)accounting valuation 会计计价   j:h}ka/!p  
  A (8)account sale 承销清单 Fp/{L  
  A (9)accountability concept 经营责任概念   N[p o)}hp  
  A (10)accountancy 会计职业   |tGUx*NN  
  A (11)accountant 会计师   Z1eT> 6|]r  
  A (12)accounting 会计   `Gqe]ZE#"  
  A (13)agency cost 代理成本   %"0,o$  
  A (14)accounting bases 会计基础   u#,8bw?1  
  A (15)accounting manual 会计手册   iM@$uD$_Q2  
  A (16)accounting period 会计期间   ZeP=}0TGjn  
  A (17)accounting policies 会计方针   =#2c r:1  
  A (18)accounting rate of return 会计报酬率   uZC=]Ieh  
  A (19)accounting reference date 会计参照日   v>_@D@pr  
  A (20)accounting reference period 会计参照期间   {Sf[<I  
  A (21)accrual concept 应计概念   U05;qKgkDF  
  A (22)accrual expenses 应计费用   R9U{r.AA  
  A (23)acid test ration 速动比率(酸性测试比率)   J,F1Xmr4  
  A (24)acquisition 购置   ?H= q!i  
  A (25)acquisition accounting 收购会计   8:$h &aBI  
  A (26)activity based accounting 作业基础成本计算   ( zWBrCX  
  A (27)adjusting events 调整事项   uzBQK  
  A (28)administrative expenses 行政管理费   ; ~pgF_  
  A (29)advice note 发货通知   ~[HzGm%  
  A (30)amortization 摊销   <y@v v  
  A (31)analytical review 分析性检查   <E2 IU~e  
  A (32)annual equivalent cost 年度等量成本法   'XK 'T\m  
  A (33)annual report and accounts 年度报告和报表   .xN<<+|_v'  
  A (34)appraisal cost 检验成本   ,U~A=bsa  
  A (35)appropriation account 盈余分配账户   ib=)N)l  
  A (36)articles of association 公司章程细则   % T({;/  
  A (37)assets 资产   )2&3D"V  
  A (38)assets cover 资产保障   hz o> :U  
  A (39)asset value per share 每股资产价值   o;$xN3f,  
  A (40)associated company 联营公司   ev4[4T-( @  
  A (41)attainable standard 可达标准   F w 0m(7  
Ymz/:  
 A (42)attributable profit 可归属利润   {7o3wxsS  
  A (43)audit 审计   mtmC,jnD  
  A (44)audit report 审计报告   }bb,Iib  
  A (45)auditing standards 审计准则   WC#6(H5t$  
  A (46)authorized share capital 额定股本   ,8e'<y  
  A (47)available hours 可用小时   C?\(?%B  
  A (48)avoidable costs 可避免成本 9{u=  
  B (49)back-to-back loan 易币贷款   P([!psgu  
  B (50)backflush accounting 倒退成本计算   /j~~S'sw  
  B (51)bad debts 坏帐   'H5 30Y\  
  B (52)bad debts ratio 坏帐比率   ;z'&$#pA  
  B (53)bank charges 银行手续费   rtj/&>  
  B (54)bank overdraft 银行透支   t7f(%/] H0  
  B (55)bank reconciliation 银行存款调节表   S%iK);  
  B (56)bank statement 银行对账单   X q?>a+B  
  B (57)bankruptcy 破产   8,U ~ p<Gz  
  B (58)basis of apportionment 分摊基础   b j&!$')  
  B (59)batch 批量   U#z"t&o=L  
  B (60)batch costing 分批成本计算   (Ceruo S  
  B (61)beta factor B(市场)风险因素   Ui'v ' $  
  B (62)bill 账单   y!b2;- Dp  
  B (63)bill of exchange 汇票   "*bLFORkq'  
  B (64)bill of landing 提单   |{#St-!-7  
  B (65)bill of materials 用料预计单   L]=]/>jQ6  
  B (66)bill payable 应付票据   bBi>BP =  
  B (67)bill receivable 应收票据   s~Eo]e  
  B (68)bin card 存货记录卡   $MR1 *_\V  
  B (69)bonus 红利   *j3 U+HV  
  B (70)book-keeping 薄记   j9fBl:Fr  
  B (71)Boston classification 波士顿分类   f Fi=/}  
  B (72)breakeven chart 保本图   ^T&{ORWz  
  B (73)breakeven point 保本点   *y4DK6OFe  
  B (74)breaking-down time 复位时间   BZ?w}%-MO  
  B (75)budget 预算   JLd%rM\m  
  B (76)budget center 预算中心   V D#q\  
  B (77)budget cost allowance 预算成本折让   7J);{ &x9h  
  B (78)budget manual 预算手册   sX"L\v  
  B (79)budget period 预算期间   .q 2r!B  
  B (80)budgetary control 预算控制   ~cm4e>o  
  B (81)budgeted capacity 预算生产能力   1)~|{X+~  
  B (82)burden 制造费用   <WUgH6"  
  B (83)business center 经营中心   jRsl/dmy  
  B (84)business entity 营业个体   6 wN*d 5  
  B (85)business unit 经营单位   -|V#U`mwF  
 B (86)buy-out management 管理性购买产权   2bCfY\k  
  B (87)by-product 副产品 Q&I #  
  C (88)called-up share capital 催缴股本   pLu5x<  
  C (89)capacity 生产能力   ;MQl.?vj  
  C (90)capacity ratios 生产能力比率   6.]~7n  
  C (91)capital 资本   l;q]z  
  C (92)capital assets pricing model资本资产计价模式   2*sTU  
  C (93)capital commitment 承诺资本   G&h@  
  C (94)capital employed 已运用的资本   Tf#Op v)  
  C (95)capital expenditure 资本支出   UlWmf{1%]?  
  C (96)capital expenditureauthorization 资本支出核准   ^|<>`i6  
  C (97)capital expenditure control 资本支出控制   Wrp~OF0k  
  C (98)capital expenditure proposal资本支出申请   lW"0fZ_x'E  
  C (99)capital funding planning 资本基金筹集计划   JL {H3r&/S  
  C (100)capital gain 资本收益   E{)X ;kN=  
  C (101)capital investment appraisal资本投资评估   ^P,Pj z  
  C (102)capital maintenance 资本保全   @G;9eh0$  
  C (103)capital resource planning 资本资源计划   6?x F!VIL  
  C (104)capital surplus 资本盈余   qb;b.P?~D$  
  C (105)capital turnover 资本周转率   Ys.GBSlHG  
  C (106)card 记录卡   1 V]ws}XW  
  C (107)cash 现金   f I%8@ :  
  C (108)cash account 现金账户   &j~9{ C  
  C (109)cash book 现金账薄   `Ij EwKra  
  C (110)cash cow 金牛产品   d%I7OBBx@  
  C (111)cash flow 现金流量   |[~ S&  
  C (112)cash discounted 现金贴现   [.&JQ  
  C (113)cash flow budget 现金流量预算   g(zeOS]q}  
  C (114)cash flow statement 现金流量表   3rK\ f4'  
  C (115)cash ledger 现金分类账   nP[Z6h  
  C (116)cash limit 现金限额   Fa h6 &a  
  C (117)CCA 现时成本会计   O)W+rmToI  
  C (118)center 中心   @|cHDltH  
  C (119)changeover time 变更时间   2c]751  
  C (120)chartered entity 特许经济个体   H*G(`Zl}  
  C (121)cheque 支票   ; o'>`=Y  
  C (122)cheque register 支票登记薄   >-V632(/{o  
  C (123)coin analysis 零钱分类   .,6o):  
  C (124)classification 分类   gaC4u,Zb  
  C (125)clock card 工时卡   kxJs4BY0  
  C (126)code 代码   <b'*GB w$  
  C (127)commitment accounting 承诺确认会计   X> 98`  
  C (128)common cost 共同成本   <}RD]Sc$1  
  C (129)company limited byguarantee 有限担保责任公司   z#Qe$`4&  
C (130)company limited shares 股份有限公司   _<]0hC  
  C (131)competitive position 竞争能力状况   Syseiw  
  C (132)concept 概念   $S' TW3  
  C (133)conglomerate 跨行业企业   #)n$Q^9&   
  C (134)consistency concept 一致性概念   ^>%.l'1/(  
  C (135)consolidated accounts 合并报表   {Y/0BS2D  
  C (136)consolidation accounting 合并会计   ^O<v'\!z-  
  C (137)consortium 财团   u ]y[g  
  C (138)contingency plan 应急计划   <V)z{uK  
  C (139)contingent liabilities 或有负债   E5A"sB   
  C (140)continuous operation 连续生产   3~R,)fO;  
  C (141)contra 抵消   KC&XOI %  
  C (142)contract cost 合同成本   iOIq2&sV  
  C (143)contract costing 合同成本计算   D?%[du:V  
  C (144)contribution 贡献毛益   Wgs6}1b g  
  C (145)contribution centre 贡献中心   j=U"t\{  
  C (146)contribution chart 贡献图   4S*ifl  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   phG *It}  
  C (148)contribution to salesration 贡献毛益对销售比率   =c 9nC;C  
  C (149)control 控制   Id^q!4Th9  
  C (150)control account 控制帐户   ?7pn%_S  
  C (151)control limits 控制限度   _QHk&-Lp  
  C (152)controllability concept 可控制概念   w:nH_x#C4  
  C (153)controllable cost 可控制成本   q_ ^yma  
  C (154)conversion cost 加工成本   R|}4H*N  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   !YpH\wUyvP  
  C (156)corporate appraisal 公司评估   uX!6: v]  
  C (157)corporate planning 公司计划   `%~}p7Zu  
  C (158)corporate social reporting 公司社会报告   @f"[*7Q`/  
  C (159)corporation 股份公司   b&@]f2 /  
  C (160)cost 成本   h3.CvPYy1  
  C (161)cost account 成本帐户   :FU?vh$)  
  C (162)cost accounting 成本会计   b 1.S21  
  C (163)cost accounting manual 成本手册   s>G]U)d<'  
  C (164)cost accounts calendar 成本报表的日历时间   }D!tB  
  C (165)cost adjustment 成本调整   gnzg(Y]5w  
  C (166)cost allocation 成本分配   h}'Hst  
  C (167)cost apportionment 成本分摊   *tT}N@<%  
  C (168)cost attribution 成本归属   UW}@oP$r  
  C (169)cost audit 成本审计   9i 9 ,X^=  
  C (170)cost behaviour 成本性态   @D*PO-s9  
  C (171)cost benefit analysis 成本效益分析   qLX<[UL  
  C (172)cost center 成本中心   ;X]B0KFe7  
  C (173)cost driver 成本动因
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