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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 &^"Ru?MK  
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  1.audit   审计 bFX{|&tHU  
  2.attestation   鉴证 iSCkV2  
  3.credibility   可信赖程度 QT,T5Q%JP:  
  4.audit of financial statements 财务报表审计 4CF;>b f~  
  5.agreed-upon procedures 执行商定程序 + f67y  
  6.high levels of assurance 高水平保证 \Ip)Lm0  
  7.compilation 编制 #gQn3.PX+y  
  8.reliability 可靠性 :')[pO_FW*  
  9.relevance 相关性 xn3 _ ED  
  10.professional skepticism 职业谨慎 :EV.nD7  
  11.objectivity 客观性 9m M3Ve*  
  12. professional competence 专业胜任能力 cF8  2wg  
  13.Senior/CPA-in-charge 项目经理 @ !P2f   
  14.audit engagement letter 业务约定书 w w^\_KGu7  
  15.recurring audit 连续审计 *)Qv;'U=rn  
  16.the client 委托人 RRt( %Wm*  
  17.change CPA 更换注册会计 %Xd*2q4*  
  18.the existing CPA 现任注册会计师 V O:4wC"7  
  19.the successor CPA 后任注册会计师 O6hzOyNX@  
  20.the preceding CPA前任注册会计师 ?$6H',u  
  21.issue the audit report 出具审计报告 fs ufYIf  
  22.expert 专家 F-/z@tM  
  23.the board of directors 董事会 mITB\,,G  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -'$ob~*  
  25.assess material misstatement risks评估重大错报风险 "Au4&Fu  
  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 Eb ILAJ  
  27.a general knowledge of —— 初步了解―――的情况 `DY yK?R  
  28.a more knowledge of—— 进一步了解的情况 6j(/uF4!#  
  29.the prior year‘s working papers 以前年度工作底稿 13s/m&  
  30.minutes of meeting 会议纪要 x]c8?H9,&  
  31.business risks 经营风险 ]W5*R07  
  32.appropriateness 适当性 zTg\\z;  
  33.accounting estimate 会计估计 .gJ2P?  
  34.management representations 管理层声明 KyyR Hf5  
  35.going concern assumption 持续经营假设 V.*TOU{{xh  
  36.audit plan 审计计划 }YDi/b7  
  37.significant audit areas 重点审计领域 !rUP&DA  
  38.error 错误 t neTOj  
  39.fraud舞弊 U+!RIF[Je  
  40.modified or additional procedures 修改或追加审计程序 ^o3,YH  
  41.misappropriation of assets 侵占资产 @)U.Dbm  
  42.transactions without substance 虚假交易 tY"eoPme  
  43.unusual pressures 异常压力 bTD?uX!^@  
  44.the suspected noncompliance 涉嫌存在违法行为 |C4fg6XDL  
  45.materialiy 重要性 N1~bp?$1  
  46.exceed the materiality level 超过重要性水平 OMLU ;,4  
  47.approach the materiality level 接近重要性水平 C^ )Im r  
  48.an acceptably low level 可接受水平 )=~&l={T  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 1q7&WG  
  50.misstatements or omissions 错报或漏报 cdMSC7l!  
  51.aggregate 总计 2`f{D~w  
  52.subsequent events 期后事项 KOy{?  
  53.adjust the financial statements 调整财务报表 EwPrh  
  54.perform additional audit procedures 实施追加的审计程序 *kLFs|U  
  55.audit risk 审计风险 z(\a JW  
  56.detection risk 检查风险 FHOw ]"#  
  57.inappropriate audit opinion 不适当的审计意见 ,clbD4  
  58.material misstatement 重大的错报 zq};{~u(  
  59.tolerable misstatement 可容忍错报 yLC[-.H  
  60.the acceptable level of detection risk 可接受的检查风险 =?OU^ u`C  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >-MnB  
  62.simall business 小规模企业 Ms!EK  
  63.accounting system 会计系统 c[Fc3  
  64.test of control 控制测试 z0 9Gp}^;  
  65.walk-through test 穿行测试  vywB{%p  
  66.communication 沟通 eI1zRoIl-  
  67.flow chart 流程图 ukR0E4p  
  68.reperformance of internal control 重新执行 G8M~}I/)  
  69.audit evidence 审计证据 <Q|\mUS6  
  70.substantive procedures 实质性程序 /z-rBfdy^  
  71.assertions 认定 PF~@@j  
  72.esistence 存在 b9j}QK  
  73.occurrence 发生 ] F y' M  
  74.completeness 完整性 Ypyi(_G(?>  
  75.rights and obligations 权利和义务 Z@Rm^g]o  
  76.valuation and allocation 计价和分摊 5T;LWS  
  77.cutoff 截止 *wTX  
  78.accuracy 准确性 eft=k}  
  79.classification 分类 o[!'JUxZ  
  80.inspection 检查 +VUkV-kP  
  81.supervision of counting 监盘 =z# trQ{  
  82.observation 观察 9kD#'BxC  
  83.confirmation 函证 'NtI bS  
  84.computation 计算 WzzA:X  
  85.analytical procedures 分析程序 {"wF;*U.V  
  86.vouch 核对 5eTA ]  
  87.trace 追查 bg zd($)u  
  88.audit sampling 审计抽样 ,j%\3 g`  
  89.error 误差 [PIMG2"G  
  90.expected error 预期误差 xG sOnY;  
  91.population 总体 [7@blU  
  92.sampling risk 抽样风险 >e Gg 1  
  93.non- sampling risk 非抽样风险 lju5+0BSb  
  94.sampling unit 抽样单位 -gs I:-Xo  
  95.statistical sampling 统计抽样 ?IGp?R^j"  
  96.tolerable error 可容忍误差 mE<_oRM)  
  97.the risk of under reliance 信赖不足风险 TZgtu+&  
  98.the risk of over reliance 信赖过度风险 )U\i7[k>  
  99.the risk of incorrect rejection 误拒风险 5=TgOS]R  
  100. the risk of incorrect acceptance 误受风险 fV"Y/9}(  
  101.working trial balance 试算平衡表 Wg}KQ6 6  
  102.index and cross-referencing 索引和交叉索引 zB%~=@Q^6  
  103.cash receipt 现金收入 s-CAo~,  
  104.cash disbursement 现金支出 $wM..ee  
  105.bank statement 银行对账单 _`?0w#> 0  
  106.bank reconciliation 银行存款余额调节表 _A,_RM$Y  
  107.balance sheet date 资产负债表日 K&[0`sH!  
  108.net realizable value 可变现净值 o9xc$hX}  
  109.storeroom 仓库 {-5)nS^_  
  110.sale invoice 销售发票 &y_t,8>5  
  111.price list 价目表 H1-DK+Q:  
  112.positive confirmation request 积极式询证函 N]W*ei  
  113.negative confirmation request 消极式询证函 F8w7N$/V",  
  114.purchase requisition 请购单 ^2'Y=g>  
  115.receiving report 验收报告 Gpu[<Z4  
  116.gross margin 毛利 VD.TosVeWo  
  117.manufacturing overhead 制造费用 VN)WBv  
  118.material requisition 领料单 $oW= N   
  119.inventory-taking 存货盘点 #eJfwc1JY  
  120.bond certificate 债券 "Da 1BuX\  
  121.stock certificate 股票 %wbdg&^  
  122.audit report 审计报告 q[Ai^79  
  123.entity 被审计单位 +C`!4v\n  
  124.addressee of the audit report 审计报告的收件人 5X0ex.  
  125.unqualified opinion 无保留意见 L\4rvZa  
  126.qualified opinion 保留意见 [4yHXZxza  
  127.disclaimer of opinion 无法表示意见 DGJ:#U E  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   `he# !"  
  A (2)absorbed overhead 已吸收制造费用 O8Mypv/C  
  A (3)absorption costing 吸收成本计算 @ 51!3jeu  
  A (4)account 账户,报表   `v?hL~  
  A (5)accounting postulate 会计假设   8ve-g\C8 H  
  A (6)accounting series release 会计公告文件   x)?V{YAL  
  A (7)accounting valuation 会计计价   %/2 ` u  
  A (8)account sale 承销清单 ^$oa`B^2JM  
  A (9)accountability concept 经营责任概念   S\Z*7j3; M  
  A (10)accountancy 会计职业   8fQ~UcT$  
  A (11)accountant 会计师   7T[L5-g  
  A (12)accounting 会计   <);j5)/  
  A (13)agency cost 代理成本   0@_8JB ?E  
  A (14)accounting bases 会计基础   `6rLd>=R  
  A (15)accounting manual 会计手册   7O)ATb#up  
  A (16)accounting period 会计期间   lZwjrU| _  
  A (17)accounting policies 会计方针   :+ YHj )mN  
  A (18)accounting rate of return 会计报酬率   }zA|M 9%E  
  A (19)accounting reference date 会计参照日   Y5 E0n(Z  
  A (20)accounting reference period 会计参照期间   pKLcg"{[F  
  A (21)accrual concept 应计概念   9?Bh8%$  
  A (22)accrual expenses 应计费用   .yF-<Y  
  A (23)acid test ration 速动比率(酸性测试比率)   nWelM2  
  A (24)acquisition 购置   Z( :\Vj"  
  A (25)acquisition accounting 收购会计   ok--Jyhv#  
  A (26)activity based accounting 作业基础成本计算   3+>R%TX6i<  
  A (27)adjusting events 调整事项   p cD}SY  
  A (28)administrative expenses 行政管理费   7NEOaX(J9  
  A (29)advice note 发货通知   Q8HNST($?  
  A (30)amortization 摊销   )-+tN>Bb  
  A (31)analytical review 分析性检查    '0f!o&?g  
  A (32)annual equivalent cost 年度等量成本法   G$ zY&  
  A (33)annual report and accounts 年度报告和报表   1N),k5I  
  A (34)appraisal cost 检验成本   oxFd@WV5  
  A (35)appropriation account 盈余分配账户   K;/f ?3q  
  A (36)articles of association 公司章程细则   FBNi (D  
  A (37)assets 资产   jGLmgJG-P  
  A (38)assets cover 资产保障   Rq1 5AR  
  A (39)asset value per share 每股资产价值   ~a=]w#-KD  
  A (40)associated company 联营公司   ';eAaDM  
  A (41)attainable standard 可达标准   n}NUe`E_h  
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 A (42)attributable profit 可归属利润   ^/2O_C  
  A (43)audit 审计   9on$0  
  A (44)audit report 审计报告   [ GknE#p  
  A (45)auditing standards 审计准则   '\H & EJ'  
  A (46)authorized share capital 额定股本   VIWH~UR)&!  
  A (47)available hours 可用小时   CEk [&39"  
  A (48)avoidable costs 可避免成本 #d8]cm=  
  B (49)back-to-back loan 易币贷款   >CCy2W^W  
  B (50)backflush accounting 倒退成本计算   XPYf1 H  
  B (51)bad debts 坏帐   \sGJs8#v][  
  B (52)bad debts ratio 坏帐比率   0lt1/PEKx2  
  B (53)bank charges 银行手续费   d;%~\+)x4  
  B (54)bank overdraft 银行透支   5UL5C:3R9  
  B (55)bank reconciliation 银行存款调节表   /L,iF?7  
  B (56)bank statement 银行对账单   ]mBlXE:Z  
  B (57)bankruptcy 破产   El`G<esX  
  B (58)basis of apportionment 分摊基础   +SV!QMIg  
  B (59)batch 批量   ,DKW_F|  
  B (60)batch costing 分批成本计算   ]I~BgE;C9  
  B (61)beta factor B(市场)风险因素   M9V ,;*  
  B (62)bill 账单   a"O9;&}; &  
  B (63)bill of exchange 汇票   <O9WCl  
  B (64)bill of landing 提单   ygm=q^bV]s  
  B (65)bill of materials 用料预计单   YbVZK4  
  B (66)bill payable 应付票据   w#(E+s~}  
  B (67)bill receivable 应收票据   99h#M3@ !  
  B (68)bin card 存货记录卡   #!z'R20PH  
  B (69)bonus 红利   wj$3 L3  
  B (70)book-keeping 薄记   K(mzt[n(  
  B (71)Boston classification 波士顿分类   1i Y?t  
  B (72)breakeven chart 保本图   1g!%ej jd  
  B (73)breakeven point 保本点   :)_P7k`>e/  
  B (74)breaking-down time 复位时间   NnZ_x>R  
  B (75)budget 预算   Iq;a!Lya-  
  B (76)budget center 预算中心   d#,   
  B (77)budget cost allowance 预算成本折让   K<l dl.  
  B (78)budget manual 预算手册   78z/D|{"  
  B (79)budget period 预算期间   ^oHK.x#{  
  B (80)budgetary control 预算控制   .dBW{|gN  
  B (81)budgeted capacity 预算生产能力   x s  >Y  
  B (82)burden 制造费用   A- hWg;  
  B (83)business center 经营中心   mnMY)-6C  
  B (84)business entity 营业个体   > m9ge`!9  
  B (85)business unit 经营单位   Izfj 9h ?  
 B (86)buy-out management 管理性购买产权   nRZ T~S4  
  B (87)by-product 副产品 xJzO?a'  
  C (88)called-up share capital 催缴股本   \]/ 6>yT  
  C (89)capacity 生产能力   YF");it H  
  C (90)capacity ratios 生产能力比率   .9bP8u2B{  
  C (91)capital 资本   `4]-B@ 7_  
  C (92)capital assets pricing model资本资产计价模式   /Bnh%6#ab  
  C (93)capital commitment 承诺资本   ( (mNB]sy  
  C (94)capital employed 已运用的资本   wmv/ ?g  
  C (95)capital expenditure 资本支出   47/YD y%  
  C (96)capital expenditureauthorization 资本支出核准   FCr>$  
  C (97)capital expenditure control 资本支出控制   [k + fkr]  
  C (98)capital expenditure proposal资本支出申请   n;dp%SD  
  C (99)capital funding planning 资本基金筹集计划   BI)$aR  
  C (100)capital gain 资本收益   zI>,A|yy  
  C (101)capital investment appraisal资本投资评估   ^nL_*+V`f  
  C (102)capital maintenance 资本保全   r +l3J>:K  
  C (103)capital resource planning 资本资源计划   2ap0/l[  
  C (104)capital surplus 资本盈余   /Big^ ^u  
  C (105)capital turnover 资本周转率   m>?{ flO  
  C (106)card 记录卡   Oz,/y3_  
  C (107)cash 现金   UD r@  
  C (108)cash account 现金账户   Q_R&+@ju  
  C (109)cash book 现金账薄   [. iz<Yh  
  C (110)cash cow 金牛产品   2:S 4M.j  
  C (111)cash flow 现金流量   n47v5.Wn  
  C (112)cash discounted 现金贴现   ;lo!o9`<  
  C (113)cash flow budget 现金流量预算   T%:W6fH7  
  C (114)cash flow statement 现金流量表   bxg9T(Bj  
  C (115)cash ledger 现金分类账   |N>TPK&Xt  
  C (116)cash limit 现金限额   V-iY2YiR  
  C (117)CCA 现时成本会计   C}GOwvAL>  
  C (118)center 中心   *FUbKr0  
  C (119)changeover time 变更时间   [<{+tAdn)  
  C (120)chartered entity 特许经济个体   ny~~xQ"  
  C (121)cheque 支票   AA,n.;zy<  
  C (122)cheque register 支票登记薄   }" 'l8t0?  
  C (123)coin analysis 零钱分类   "(d7:!%  
  C (124)classification 分类   >H?{=H+/#  
  C (125)clock card 工时卡   ]q@6&]9  
  C (126)code 代码   pEE.%U  
  C (127)commitment accounting 承诺确认会计   co%ttH\ n  
  C (128)common cost 共同成本   {^ ^)bf|1'  
  C (129)company limited byguarantee 有限担保责任公司   Cc,,e`  
C (130)company limited shares 股份有限公司   R oWGQney  
  C (131)competitive position 竞争能力状况   m;nT ?kv  
  C (132)concept 概念   Nu'T0LPNq(  
  C (133)conglomerate 跨行业企业   ON=6w_  
  C (134)consistency concept 一致性概念   H6XlSj  
  C (135)consolidated accounts 合并报表   'e>0*hF[  
  C (136)consolidation accounting 合并会计   p9)'nU'\t  
  C (137)consortium 财团   W`-AN}C#  
  C (138)contingency plan 应急计划   <J QvuC  
  C (139)contingent liabilities 或有负债   B@Q Ate7   
  C (140)continuous operation 连续生产   C_= WL(  
  C (141)contra 抵消   9q -9UC!g  
  C (142)contract cost 合同成本   w+~s}ta2^  
  C (143)contract costing 合同成本计算   x;Jy-hMNl  
  C (144)contribution 贡献毛益   /u 8m|S<  
  C (145)contribution centre 贡献中心   hIPU%  
  C (146)contribution chart 贡献图   Iw$7f kq  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ,$96bF "#  
  C (148)contribution to salesration 贡献毛益对销售比率   <x),HTJ  
  C (149)control 控制   +mN]VO*y  
  C (150)control account 控制帐户   #yv_Eb02  
  C (151)control limits 控制限度   ZLJfSnB  
  C (152)controllability concept 可控制概念   tQ:)j^\  
  C (153)controllable cost 可控制成本   qffXm `k  
  C (154)conversion cost 加工成本   d-=/@N!4e  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   -qBrJ1*  
  C (156)corporate appraisal 公司评估   RS~jHwIh  
  C (157)corporate planning 公司计划   /K"koV;  
  C (158)corporate social reporting 公司社会报告   <o";?^0Q  
  C (159)corporation 股份公司   --S2lN/:T  
  C (160)cost 成本   A-&C.g  
  C (161)cost account 成本帐户   TC4W7} }  
  C (162)cost accounting 成本会计   SAt{At  
  C (163)cost accounting manual 成本手册   ~g+?]Lk}  
  C (164)cost accounts calendar 成本报表的日历时间   Dxu2rz!li-  
  C (165)cost adjustment 成本调整   k!K}<sX2  
  C (166)cost allocation 成本分配   FaC;vuSpy  
  C (167)cost apportionment 成本分摊   7 p(^I*|  
  C (168)cost attribution 成本归属   mpBSd+ ;Z  
  C (169)cost audit 成本审计   :Uf\r `a9  
  C (170)cost behaviour 成本性态   k ckWBL  
  C (171)cost benefit analysis 成本效益分析   eEkF Zx  
  C (172)cost center 成本中心   0S0 ?\r  
  C (173)cost driver 成本动因
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