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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 ='#7yVVcs  
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  1.audit   审计 vSQB~Vw8 t  
  2.attestation   鉴证 JpQV7}$  
  3.credibility   可信赖程度 MNfc1I_#  
  4.audit of financial statements 财务报表审计  X56.Y.  
  5.agreed-upon procedures 执行商定程序 'fb&3  
  6.high levels of assurance 高水平保证 Ornm3%p+e  
  7.compilation 编制 jJ>I*'w  
  8.reliability 可靠性 CyS.GdyP  
  9.relevance 相关性 DUf . F  
  10.professional skepticism 职业谨慎 RZvRV?<bR  
  11.objectivity 客观性 q|.0Ja  
  12. professional competence 专业胜任能力 qE^u{S4Z@  
  13.Senior/CPA-in-charge 项目经理 2J(,Xf  
  14.audit engagement letter 业务约定书 .>5E 4^$%  
  15.recurring audit 连续审计 <.|]%7  
  16.the client 委托人 Y Odwd}M  
  17.change CPA 更换注册会计 neWx-O  
  18.the existing CPA 现任注册会计师 c*8k _o,  
  19.the successor CPA 后任注册会计师 \n0Gr\:  
  20.the preceding CPA前任注册会计师 g C@=]Y  
  21.issue the audit report 出具审计报告 r^d:Po  
  22.expert 专家 m]++ !  
  23.the board of directors 董事会 0@!-+}i  
  24.knowledge of the entity‘ s business 了解被审计单位情况 f <DqA/$  
  25.assess material misstatement risks评估重大错报风险 E-rGOm" m  
  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 ?cr^.LV|h^  
  27.a general knowledge of —— 初步了解―――的情况 K?wo AuY  
  28.a more knowledge of—— 进一步了解的情况 ()$tP3 o  
  29.the prior year‘s working papers 以前年度工作底稿 L{1PCs36c  
  30.minutes of meeting 会议纪要 P= 26! b  
  31.business risks 经营风险 xqKj&RuLu  
  32.appropriateness 适当性 \T!tUd  
  33.accounting estimate 会计估计 p6{8t}  
  34.management representations 管理层声明 7baQ4QY?n  
  35.going concern assumption 持续经营假设 q-0( Wx9|  
  36.audit plan 审计计划 Ut"F b  
  37.significant audit areas 重点审计领域 5DeAH ;  
  38.error 错误 "CQ:< $|$  
  39.fraud舞弊 -[lOf  
  40.modified or additional procedures 修改或追加审计程序 k5Df9 7\s  
  41.misappropriation of assets 侵占资产 1`&"U[{  
  42.transactions without substance 虚假交易 vP&JL~  
  43.unusual pressures 异常压力 \g;-q9g;O  
  44.the suspected noncompliance 涉嫌存在违法行为 Y&b JKX  
  45.materialiy 重要性 \N]2V(v  
  46.exceed the materiality level 超过重要性水平 9r,7>#IF  
  47.approach the materiality level 接近重要性水平 XCZNvLG  
  48.an acceptably low level 可接受水平 z`@|v~i0`  
  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 "\Nn,3 qp  
  50.misstatements or omissions 错报或漏报 p?sC</R  
  51.aggregate 总计 ON3~!Q)  
  52.subsequent events 期后事项 %,5_]bGvb  
  53.adjust the financial statements 调整财务报表 K<w$  
  54.perform additional audit procedures 实施追加的审计程序 4}HY= 0Um  
  55.audit risk 审计风险  jUX0sRDk  
  56.detection risk 检查风险 n#5%{e>  
  57.inappropriate audit opinion 不适当的审计意见 !.5,RIf  
  58.material misstatement 重大的错报 h-:te9p6>4  
  59.tolerable misstatement 可容忍错报 uyWt{>$  
  60.the acceptable level of detection risk 可接受的检查风险 u"1Zv!  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 64-;| k4F  
  62.simall business 小规模企业 U> 1voc  
  63.accounting system 会计系统 sq'bo8r  
  64.test of control 控制测试 ??`z W  
  65.walk-through test 穿行测试 ?,x3*'-(  
  66.communication 沟通 0=KyupwXC  
  67.flow chart 流程图 kC-OZVoO  
  68.reperformance of internal control 重新执行 v|u[BmA)*k  
  69.audit evidence 审计证据 3,-xk!W$L  
  70.substantive procedures 实质性程序 !@kwHJkv  
  71.assertions 认定 /aD3E"Op  
  72.esistence 存在 rXu^]CK *G  
  73.occurrence 发生 A^"( VaK  
  74.completeness 完整性 c'~6 1HA<  
  75.rights and obligations 权利和义务 pbePxOG  
  76.valuation and allocation 计价和分摊 ?Q%X,!~ \:  
  77.cutoff 截止 }0~4Z )?e3  
  78.accuracy 准确性 le J\  
  79.classification 分类 S+&Bf ~~D  
  80.inspection 检查 z#elwL6  
  81.supervision of counting 监盘 0_faJjTbP;  
  82.observation 观察 K.K=\ Y2  
  83.confirmation 函证 i_6 Y6  
  84.computation 计算 6#/v:;bF  
  85.analytical procedures 分析程序 a$ FO5%o  
  86.vouch 核对 -9z!fCu3  
  87.trace 追查 a6i%7Om  
  88.audit sampling 审计抽样 1MnT*w   
  89.error 误差 "WE*ED  
  90.expected error 预期误差 =;?afUj  
  91.population 总体 HTU?hbG(  
  92.sampling risk 抽样风险 &`IC 3O5  
  93.non- sampling risk 非抽样风险 }grel5lq  
  94.sampling unit 抽样单位 Ryrvu1 k  
  95.statistical sampling 统计抽样 TY6Q ;BTU  
  96.tolerable error 可容忍误差 $ ,9A?'  
  97.the risk of under reliance 信赖不足风险 lo:{T _ay  
  98.the risk of over reliance 信赖过度风险 B78e*nNS#2  
  99.the risk of incorrect rejection 误拒风险 (TJ )Y7E  
  100. the risk of incorrect acceptance 误受风险 Xe7/  
  101.working trial balance 试算平衡表 >Kjl>bq  
  102.index and cross-referencing 索引和交叉索引 oF0BBs$  
  103.cash receipt 现金收入 soXIPf  
  104.cash disbursement 现金支出 aBonq]W  
  105.bank statement 银行对账单 #XP Y\n^k  
  106.bank reconciliation 银行存款余额调节表  _gl7Ma  
  107.balance sheet date 资产负债表日 &3_.k  
  108.net realizable value 可变现净值 Oq3]ZUVa  
  109.storeroom 仓库 :@8N${7`$A  
  110.sale invoice 销售发票 7)#8p @Q  
  111.price list 价目表 Hlj_oDL  
  112.positive confirmation request 积极式询证函 $vK(Qm   
  113.negative confirmation request 消极式询证函 70BLd(?  
  114.purchase requisition 请购单 + #V.6i  
  115.receiving report 验收报告 1 ms(03dp  
  116.gross margin 毛利 ;S.o` z1GI  
  117.manufacturing overhead 制造费用 %!r@l7<  
  118.material requisition 领料单 ;*}tbh3;.  
  119.inventory-taking 存货盘点 MGU%"7i'}  
  120.bond certificate 债券 cA8A^Iv:0  
  121.stock certificate 股票 ZtLZW/`  
  122.audit report 审计报告 ]w;!x7bU(  
  123.entity 被审计单位 y1c2(K>tu  
  124.addressee of the audit report 审计报告的收件人 "F+m}GJ=a  
  125.unqualified opinion 无保留意见 C!z7sOu  
  126.qualified opinion 保留意见 8%Eau wAx  
  127.disclaimer of opinion 无法表示意见 QDdH5EfY  
  128.adverse opinion 否定意见
a 0+W-#G  
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A (1)ABC 作业基础成本计算   _ ,~D]JYE  
  A (2)absorbed overhead 已吸收制造费用 !/RL.`!>  
  A (3)absorption costing 吸收成本计算 u]uZc~T  
  A (4)account 账户,报表   &A!?:?3%O  
  A (5)accounting postulate 会计假设   Lsb `,:  
  A (6)accounting series release 会计公告文件   &cHA xker  
  A (7)accounting valuation 会计计价   AREpZ2GiU  
  A (8)account sale 承销清单 ,|G~PC8  
  A (9)accountability concept 经营责任概念   yYN_]& ag  
  A (10)accountancy 会计职业   Pof]9qE-y  
  A (11)accountant 会计师   q)rxv7Iu\  
  A (12)accounting 会计   jWNF3\  
  A (13)agency cost 代理成本   s9F{UN3  
  A (14)accounting bases 会计基础   #L`'<ge'g*  
  A (15)accounting manual 会计手册   $;VY`n  
  A (16)accounting period 会计期间   .hVB)@ /  
  A (17)accounting policies 会计方针   @T@lHc  
  A (18)accounting rate of return 会计报酬率   ` ),ACkU>U  
  A (19)accounting reference date 会计参照日   =GJ)4os  
  A (20)accounting reference period 会计参照期间   U]}f]GK  
  A (21)accrual concept 应计概念   :&`,T.N.vK  
  A (22)accrual expenses 应计费用   uG,*m'x']  
  A (23)acid test ration 速动比率(酸性测试比率)   /:-Y7M*   
  A (24)acquisition 购置   Tx:S{n7&  
  A (25)acquisition accounting 收购会计   !>,XK!)  
  A (26)activity based accounting 作业基础成本计算   ,%<ICusZ  
  A (27)adjusting events 调整事项   D7|qFx;]g  
  A (28)administrative expenses 行政管理费   &< oJw TC  
  A (29)advice note 发货通知   iOXsj  
  A (30)amortization 摊销   , G9{:  
  A (31)analytical review 分析性检查   _MxKfah'  
  A (32)annual equivalent cost 年度等量成本法   < VrHWJo  
  A (33)annual report and accounts 年度报告和报表   zTS P8Q7  
  A (34)appraisal cost 检验成本   Wi<g  
  A (35)appropriation account 盈余分配账户   WWjc.A$  
  A (36)articles of association 公司章程细则   _>RTef L5  
  A (37)assets 资产   6xiCTs0@  
  A (38)assets cover 资产保障   @ebSM#F?  
  A (39)asset value per share 每股资产价值   /vNHb _-  
  A (40)associated company 联营公司   hOj(*7__  
  A (41)attainable standard 可达标准   u#)ARCx,w  
;Z!x\{- L  
 A (42)attributable profit 可归属利润   'LMMo4o3  
  A (43)audit 审计   /zg|I?$>Z4  
  A (44)audit report 审计报告   ^u-;VoK  
  A (45)auditing standards 审计准则   pKkBA r,  
  A (46)authorized share capital 额定股本   T )!k J;vc  
  A (47)available hours 可用小时   ,t@B]ll  
  A (48)avoidable costs 可避免成本 9CPr/q9'  
  B (49)back-to-back loan 易币贷款   RfQ*`^D  
  B (50)backflush accounting 倒退成本计算   ;!pSYcT,  
  B (51)bad debts 坏帐   <~ }NxY\5  
  B (52)bad debts ratio 坏帐比率    (-%1z_@Y  
  B (53)bank charges 银行手续费   =`E{QCW  
  B (54)bank overdraft 银行透支   K9QC$b9(  
  B (55)bank reconciliation 银行存款调节表   "@(Sw>*o  
  B (56)bank statement 银行对账单   EYSBC",  
  B (57)bankruptcy 破产   bzyy;`;6Q~  
  B (58)basis of apportionment 分摊基础   ]S7>=S  
  B (59)batch 批量   g).  IF.  
  B (60)batch costing 分批成本计算   cceh`s=cU  
  B (61)beta factor B(市场)风险因素   w,1&s}; g\  
  B (62)bill 账单   PrvV]#O *  
  B (63)bill of exchange 汇票   kzmw1*J  
  B (64)bill of landing 提单   k]=lo'bF4  
  B (65)bill of materials 用料预计单   x:iLBYf  
  B (66)bill payable 应付票据   ZmAo 9>'Kg  
  B (67)bill receivable 应收票据   vVf%wei^#  
  B (68)bin card 存货记录卡   ZZrv l4h  
  B (69)bonus 红利   Mz: "p.  
  B (70)book-keeping 薄记   V6kJoSyde  
  B (71)Boston classification 波士顿分类   )-^[;:B\k"  
  B (72)breakeven chart 保本图   z 8 <"  
  B (73)breakeven point 保本点    _j2q  
  B (74)breaking-down time 复位时间   k{ J\)z  
  B (75)budget 预算   iC4rzgq  
  B (76)budget center 预算中心    Y3g<%6  
  B (77)budget cost allowance 预算成本折让   6kHuKxY,  
  B (78)budget manual 预算手册   ~; vt{pk  
  B (79)budget period 预算期间   _rz7)%Y'#$  
  B (80)budgetary control 预算控制   {sF;R.P&r  
  B (81)budgeted capacity 预算生产能力   k-I U}|Xz  
  B (82)burden 制造费用   '}9 %12\^h  
  B (83)business center 经营中心   yX%NFXD  
  B (84)business entity 营业个体   n K6(0?/  
  B (85)business unit 经营单位   +[7 DRT:  
 B (86)buy-out management 管理性购买产权   51 "v`O+  
  B (87)by-product 副产品 q.ZkQN+  
  C (88)called-up share capital 催缴股本   q0KGI/5s4+  
  C (89)capacity 生产能力   Cuc+9  
  C (90)capacity ratios 生产能力比率   #D^( dz*  
  C (91)capital 资本   (97&mhs3  
  C (92)capital assets pricing model资本资产计价模式   rO]2we/B,4  
  C (93)capital commitment 承诺资本   4[rX\?^e  
  C (94)capital employed 已运用的资本   Z b:S IJ  
  C (95)capital expenditure 资本支出   glZjo  
  C (96)capital expenditureauthorization 资本支出核准   Nt~G  {m  
  C (97)capital expenditure control 资本支出控制   8gJg7RxL  
  C (98)capital expenditure proposal资本支出申请   $k^& X `  
  C (99)capital funding planning 资本基金筹集计划   ^&\<[ \  
  C (100)capital gain 资本收益   LfMN 'Cb  
  C (101)capital investment appraisal资本投资评估   8gW$\  
  C (102)capital maintenance 资本保全   zU";\);  
  C (103)capital resource planning 资本资源计划   +\RviF[+  
  C (104)capital surplus 资本盈余   VLC=>w\,  
  C (105)capital turnover 资本周转率   q3ebps9^  
  C (106)card 记录卡   i2?TMM!Fe  
  C (107)cash 现金   :?:R5_Nd=  
  C (108)cash account 现金账户   B~`:?f9ny5  
  C (109)cash book 现金账薄   emG1Wyl  
  C (110)cash cow 金牛产品   =xr2-K)e  
  C (111)cash flow 现金流量   C,$7fW{?  
  C (112)cash discounted 现金贴现   Kza5_ 7p`L  
  C (113)cash flow budget 现金流量预算   U]"6KS   
  C (114)cash flow statement 现金流量表   L RPdA "Z  
  C (115)cash ledger 现金分类账   W.> }5uVl6  
  C (116)cash limit 现金限额   G&@_,y|  
  C (117)CCA 现时成本会计   R]N"P:wf@  
  C (118)center 中心   y-_IMu.J`  
  C (119)changeover time 变更时间   ; g\r Y  
  C (120)chartered entity 特许经济个体   %Vhj<gN  
  C (121)cheque 支票   6JD~G\$  
  C (122)cheque register 支票登记薄   %D>cY!  
  C (123)coin analysis 零钱分类   ><{Lh@{  
  C (124)classification 分类   =W"9 a\m  
  C (125)clock card 工时卡   qjH/E6GGg  
  C (126)code 代码   .x_F4#Ka  
  C (127)commitment accounting 承诺确认会计   %)=c#H1  
  C (128)common cost 共同成本   89ab?H}/  
  C (129)company limited byguarantee 有限担保责任公司   wcL|{rUXba  
C (130)company limited shares 股份有限公司   ye`-U?7.  
  C (131)competitive position 竞争能力状况   /e7BW0$1  
  C (132)concept 概念   G],W{<Pe  
  C (133)conglomerate 跨行业企业    m5lTf  
  C (134)consistency concept 一致性概念   ap[Q'=A`  
  C (135)consolidated accounts 合并报表   4^k+wQU  
  C (136)consolidation accounting 合并会计   moE!~IroG  
  C (137)consortium 财团   nQd~i0`vB  
  C (138)contingency plan 应急计划   LuWY}ste  
  C (139)contingent liabilities 或有负债   K*N8Vpz(  
  C (140)continuous operation 连续生产   BoofJm  
  C (141)contra 抵消   "BvDLe':  
  C (142)contract cost 合同成本   8YO` TgW  
  C (143)contract costing 合同成本计算   T<U_Iq  
  C (144)contribution 贡献毛益   9%DLdc\z;  
  C (145)contribution centre 贡献中心   Oo x,4 &  
  C (146)contribution chart 贡献图   PF:'dv  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   eMUs w5=  
  C (148)contribution to salesration 贡献毛益对销售比率   a4eE/1  
  C (149)control 控制   -o YJ&r  
  C (150)control account 控制帐户   Ns.{$'ll  
  C (151)control limits 控制限度   mf\@vI  
  C (152)controllability concept 可控制概念   vn^*  
  C (153)controllable cost 可控制成本   **F-#",  
  C (154)conversion cost 加工成本   .}3K9.hkr  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   m>+ e;5  
  C (156)corporate appraisal 公司评估   _q`f5*Z[  
  C (157)corporate planning 公司计划   hc]5f3Z  
  C (158)corporate social reporting 公司社会报告   K4^mG   
  C (159)corporation 股份公司   ^2uT!<2  
  C (160)cost 成本   jiP^Hz"e  
  C (161)cost account 成本帐户   #w;%{C[D  
  C (162)cost accounting 成本会计   xi=Qxgx0I  
  C (163)cost accounting manual 成本手册   <ugy-vSv  
  C (164)cost accounts calendar 成本报表的日历时间   j_}f6d/h  
  C (165)cost adjustment 成本调整   #A^(1  
  C (166)cost allocation 成本分配   1qhSN#s{_  
  C (167)cost apportionment 成本分摊   Q&e*[l2M6  
  C (168)cost attribution 成本归属   :6W * ;<o  
  C (169)cost audit 成本审计   77;|PKE /  
  C (170)cost behaviour 成本性态    o*xft6U  
  C (171)cost benefit analysis 成本效益分析   Fy^MI*}BZ  
  C (172)cost center 成本中心   ?$%2\"wX~7  
  C (173)cost driver 成本动因
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