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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 "cUCB  
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  1.audit   审计 ~y(- j[  
  2.attestation   鉴证 Z{ A)  
  3.credibility   可信赖程度 Q+\?gU]  
  4.audit of financial statements 财务报表审计 ;9R;D,G k!  
  5.agreed-upon procedures 执行商定程序 ?#LbhO*   
  6.high levels of assurance 高水平保证 z@0*QZ.y 1  
  7.compilation 编制 &m6x*i-5\f  
  8.reliability 可靠性 bLysUj5[5  
  9.relevance 相关性 (fjAsbT  
  10.professional skepticism 职业谨慎 Bld$<uU  
  11.objectivity 客观性 $3Ct@}=n  
  12. professional competence 专业胜任能力 0#rv.rJ{  
  13.Senior/CPA-in-charge 项目经理 ;ip"V 0`  
  14.audit engagement letter 业务约定书 >" Z^8J  
  15.recurring audit 连续审计 ]' F{uDm[  
  16.the client 委托人 f: h.O# d>  
  17.change CPA 更换注册会计 lll]FJ1  
  18.the existing CPA 现任注册会计师 0/."R ;  
  19.the successor CPA 后任注册会计师 N@>,gm@UU  
  20.the preceding CPA前任注册会计师 zW_V)U Ne  
  21.issue the audit report 出具审计报告 {g>k-.  
  22.expert 专家 e:Zc-  
  23.the board of directors 董事会 0UmKS\P  
  24.knowledge of the entity‘ s business 了解被审计单位情况 u,e(5LU  
  25.assess material misstatement risks评估重大错报风险 Oop;Y^gG}  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 oO4 Wwi  
  27.a general knowledge of —— 初步了解―――的情况 _Z|s!~wdz  
  28.a more knowledge of—— 进一步了解的情况 b&;1b<BwD  
  29.the prior year‘s working papers 以前年度工作底稿 Xh/i5}5 t  
  30.minutes of meeting 会议纪要 j3bTa|UdT  
  31.business risks 经营风险 yuvt<kz  
  32.appropriateness 适当性 2@ >04]  
  33.accounting estimate 会计估计 -k p~p e*T  
  34.management representations 管理层声明 IwIk;pB O  
  35.going concern assumption 持续经营假设 Ne<"o]_M  
  36.audit plan 审计计划 V6,D ~7  
  37.significant audit areas 重点审计领域 nz|;6?LCLY  
  38.error 错误 rdsm /^,s  
  39.fraud舞弊 :4"SJ  
  40.modified or additional procedures 修改或追加审计程序 fa#]G^f  
  41.misappropriation of assets 侵占资产 ^IxT.g  
  42.transactions without substance 虚假交易 .-;K$'YG  
  43.unusual pressures 异常压力 5O Ob(  
  44.the suspected noncompliance 涉嫌存在违法行为 &t +   
  45.materialiy 重要性 Ek+L"7  
  46.exceed the materiality level 超过重要性水平 j w)Lofn  
  47.approach the materiality level 接近重要性水平 66?!"w  
  48.an acceptably low level 可接受水平 {6v |d{V+e  
  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 _=1SR\  
  50.misstatements or omissions 错报或漏报 x=yU }lsV  
  51.aggregate 总计 h94SLj]  
  52.subsequent events 期后事项 /(w:XTO<  
  53.adjust the financial statements 调整财务报表 ^j?\_r'j  
  54.perform additional audit procedures 实施追加的审计程序 9x,Aqr$t  
  55.audit risk 审计风险 ~y}M GUEC  
  56.detection risk 检查风险 \`#;J?Y|`F  
  57.inappropriate audit opinion 不适当的审计意见 "-y\F}TE  
  58.material misstatement 重大的错报 ]],6Fi+  
  59.tolerable misstatement 可容忍错报 TR,,=3n  
  60.the acceptable level of detection risk 可接受的检查风险 AC=cz!3iB  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 K,[g<7X5  
  62.simall business 小规模企业 jK#y7 E  
  63.accounting system 会计系统 ;^ :9huN  
  64.test of control 控制测试 !ZbNW4rIP  
  65.walk-through test 穿行测试 X-! yi  
  66.communication 沟通 e0HG"z4  
  67.flow chart 流程图 R0;c'W)  
  68.reperformance of internal control 重新执行 &J_|P43  
  69.audit evidence 审计证据 _=jc%@]1y  
  70.substantive procedures 实质性程序 BbZ-dXC<  
  71.assertions 认定 ^Ois]#py  
  72.esistence 存在 hA?j"y0?  
  73.occurrence 发生 =YBwO. !%  
  74.completeness 完整性 V-CPq  
  75.rights and obligations 权利和义务 Z9ciS";L  
  76.valuation and allocation 计价和分摊 l/yLSGjM  
  77.cutoff 截止 <pGPuw|~I  
  78.accuracy 准确性 Z!C\n[R/  
  79.classification 分类 6g!#"=ls;  
  80.inspection 检查 [kzcsJ'/e  
  81.supervision of counting 监盘 2](R}  
  82.observation 观察 ]DdD FLM  
  83.confirmation 函证 &-+qB >SK>  
  84.computation 计算 ={b/s31H:  
  85.analytical procedures 分析程序 ^aDos9SyV  
  86.vouch 核对 *Xt#04_  
  87.trace 追查 *9%<}z  
  88.audit sampling 审计抽样 bvn?wK   
  89.error 误差 ?V#%^ 57p  
  90.expected error 预期误差 m^h"VH,   
  91.population 总体 mwCNfwb:  
  92.sampling risk 抽样风险 5Ga>qIM  
  93.non- sampling risk 非抽样风险 'g#Ml`cm  
  94.sampling unit 抽样单位 ~R/7J{Sg  
  95.statistical sampling 统计抽样 kmM_Af&  
  96.tolerable error 可容忍误差 whoz^n3NE  
  97.the risk of under reliance 信赖不足风险 *%'4.He7V  
  98.the risk of over reliance 信赖过度风险 pq*b"Jku1  
  99.the risk of incorrect rejection 误拒风险 x2/|i? ZO  
  100. the risk of incorrect acceptance 误受风险 bXc7$5(!VB  
  101.working trial balance 试算平衡表 P6S^wjk  
  102.index and cross-referencing 索引和交叉索引 d6<,R;)  
  103.cash receipt 现金收入 5?k_Q"~  
  104.cash disbursement 现金支出 2Y&z}4'j  
  105.bank statement 银行对账单 oScHmGFv  
  106.bank reconciliation 银行存款余额调节表 :D-d`OyjG>  
  107.balance sheet date 资产负债表日 JJ ,Fh .  
  108.net realizable value 可变现净值 sU4(ed\gI\  
  109.storeroom 仓库 >Fz_] z   
  110.sale invoice 销售发票 ?AyG!F  
  111.price list 价目表 KwWqsuju  
  112.positive confirmation request 积极式询证函 {LJwW*?  
  113.negative confirmation request 消极式询证函 5wRDH1z@{  
  114.purchase requisition 请购单 DyG3|5s1R  
  115.receiving report 验收报告 {8Hrb^8!  
  116.gross margin 毛利 V>@NkQ<|y  
  117.manufacturing overhead 制造费用 q+dY&4&u  
  118.material requisition 领料单 ;f[Ki$7  
  119.inventory-taking 存货盘点 }@4m@_gR?  
  120.bond certificate 债券 C>N)~Ut  
  121.stock certificate 股票 [f.[C5f%"'  
  122.audit report 审计报告 sL~TV([6/  
  123.entity 被审计单位 }{:H0)H*  
  124.addressee of the audit report 审计报告的收件人 ~m[^|w  
  125.unqualified opinion 无保留意见 +f+x3OMX3  
  126.qualified opinion 保留意见 ~({aj|Y  
  127.disclaimer of opinion 无法表示意见 fV Ah</aZ  
  128.adverse opinion 否定意见
SYB } e  
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A (1)ABC 作业基础成本计算   r YeFYPS  
  A (2)absorbed overhead 已吸收制造费用 v/8K?$"q  
  A (3)absorption costing 吸收成本计算 mR[J Xh9s  
  A (4)account 账户,报表    o9#  
  A (5)accounting postulate 会计假设   nmc=RK^cM  
  A (6)accounting series release 会计公告文件   Cq u/(=  
  A (7)accounting valuation 会计计价   B y6:  
  A (8)account sale 承销清单 YQ 4;X8I`r  
  A (9)accountability concept 经营责任概念   Q)C#)|S  
  A (10)accountancy 会计职业   -#Yg B5  
  A (11)accountant 会计师   zbx,qctYo$  
  A (12)accounting 会计   W&}R7a@:<~  
  A (13)agency cost 代理成本   =! 9+f  
  A (14)accounting bases 会计基础   pJVzT,poh  
  A (15)accounting manual 会计手册   EHcqj;@m  
  A (16)accounting period 会计期间   -}MWA>an8  
  A (17)accounting policies 会计方针   ,/m<=`*N|  
  A (18)accounting rate of return 会计报酬率   2hw3+ o6  
  A (19)accounting reference date 会计参照日   Xl2Fgg}#  
  A (20)accounting reference period 会计参照期间   oA"t`,3  
  A (21)accrual concept 应计概念   aQMET~A:  
  A (22)accrual expenses 应计费用   O%tlj@?  
  A (23)acid test ration 速动比率(酸性测试比率)   niF X8%<hP  
  A (24)acquisition 购置   vy[*xT]  
  A (25)acquisition accounting 收购会计   |M[E^  
  A (26)activity based accounting 作业基础成本计算   CP|N2rb  
  A (27)adjusting events 调整事项   >wdR4!x!?  
  A (28)administrative expenses 行政管理费   @GBS-iT3  
  A (29)advice note 发货通知   c|:H/Y2n|  
  A (30)amortization 摊销   7sC$hm]  
  A (31)analytical review 分析性检查   [O&2!x  
  A (32)annual equivalent cost 年度等量成本法   `w@fxv   
  A (33)annual report and accounts 年度报告和报表   G! zV=p  
  A (34)appraisal cost 检验成本   "T<Q#^m  
  A (35)appropriation account 盈余分配账户   nDkyo>t .  
  A (36)articles of association 公司章程细则   XtNe) Ry  
  A (37)assets 资产   zW!3>(L/  
  A (38)assets cover 资产保障   Ol~sCr  
  A (39)asset value per share 每股资产价值   8QE0J$d5  
  A (40)associated company 联营公司   &tj0Z:  
  A (41)attainable standard 可达标准   p;"pTGoW i  
Ii,e=RG>  
 A (42)attributable profit 可归属利润   7cK#fh"hvg  
  A (43)audit 审计   YCj"^RC^  
  A (44)audit report 审计报告   0 4x[@f`  
  A (45)auditing standards 审计准则   *["9;_KD  
  A (46)authorized share capital 额定股本   p=coOWOQ  
  A (47)available hours 可用小时   %njX'7^u  
  A (48)avoidable costs 可避免成本 TCX*$ac"  
  B (49)back-to-back loan 易币贷款   f:B+R  
  B (50)backflush accounting 倒退成本计算   ot;j6eAH~E  
  B (51)bad debts 坏帐   G{knO?BK  
  B (52)bad debts ratio 坏帐比率   a,#f%#J\  
  B (53)bank charges 银行手续费   (NFq/w%  
  B (54)bank overdraft 银行透支   b DeHU$  
  B (55)bank reconciliation 银行存款调节表   zKx?cEpE  
  B (56)bank statement 银行对账单   U!XC-RA3 _  
  B (57)bankruptcy 破产   fk5!/>X  
  B (58)basis of apportionment 分摊基础   x9a*^l  
  B (59)batch 批量   e/6WhFN #  
  B (60)batch costing 分批成本计算   Lf3Ri/@ p  
  B (61)beta factor B(市场)风险因素   %q;3b fq@N  
  B (62)bill 账单   ,LSF@1|Fx  
  B (63)bill of exchange 汇票   I .p26  
  B (64)bill of landing 提单   >e/;  
  B (65)bill of materials 用料预计单    w+=>b  
  B (66)bill payable 应付票据   !<h*\%;  
  B (67)bill receivable 应收票据   !Z YMks4  
  B (68)bin card 存货记录卡   %+L:Gm+^g#  
  B (69)bonus 红利   )p~\lM}?d  
  B (70)book-keeping 薄记   z;zy k  
  B (71)Boston classification 波士顿分类   HN7(-ml=B  
  B (72)breakeven chart 保本图   o*_[3{FU  
  B (73)breakeven point 保本点   <?yAIhgN*  
  B (74)breaking-down time 复位时间   TKx.`Cf m  
  B (75)budget 预算   Y 1rU  
  B (76)budget center 预算中心   mv/'H^"[_  
  B (77)budget cost allowance 预算成本折让   -w1U /o.  
  B (78)budget manual 预算手册   p Z/x,b#.  
  B (79)budget period 预算期间   Op" \i   
  B (80)budgetary control 预算控制   D(Pd?iQIO  
  B (81)budgeted capacity 预算生产能力   <T)9mJYr  
  B (82)burden 制造费用   c_~)#F%P  
  B (83)business center 经营中心   L~"~C(g  
  B (84)business entity 营业个体   izebQVQO*  
  B (85)business unit 经营单位   W#P)v{K  
 B (86)buy-out management 管理性购买产权   Ett%Y*D+J  
  B (87)by-product 副产品 2o] V q  
  C (88)called-up share capital 催缴股本   )-xx$0mL-  
  C (89)capacity 生产能力   &$lz@Z  
  C (90)capacity ratios 生产能力比率   !e?=I  
  C (91)capital 资本   Om0Z\GP=  
  C (92)capital assets pricing model资本资产计价模式   f$Nz).(  
  C (93)capital commitment 承诺资本   &{!FE`ZC_  
  C (94)capital employed 已运用的资本   j5Vyo>  
  C (95)capital expenditure 资本支出   M`-#6,m3  
  C (96)capital expenditureauthorization 资本支出核准   7"yA~e,l  
  C (97)capital expenditure control 资本支出控制   =5 l7{i*`  
  C (98)capital expenditure proposal资本支出申请   O]DZb+O"  
  C (99)capital funding planning 资本基金筹集计划   ZN~:^,PO/  
  C (100)capital gain 资本收益   %{!*)V\  
  C (101)capital investment appraisal资本投资评估   x~j>Lvw L  
  C (102)capital maintenance 资本保全   %E}f7GT 4  
  C (103)capital resource planning 资本资源计划   f> k]{W Y  
  C (104)capital surplus 资本盈余   -M2c8P:.b  
  C (105)capital turnover 资本周转率   mDEO$:A  
  C (106)card 记录卡   Z `sM (?m  
  C (107)cash 现金   {" woBOaA  
  C (108)cash account 现金账户   NTASrh  
  C (109)cash book 现金账薄   @Hw#O33/'  
  C (110)cash cow 金牛产品   i^e U!^KF  
  C (111)cash flow 现金流量   St7ZyN1  
  C (112)cash discounted 现金贴现   OBqaf )W  
  C (113)cash flow budget 现金流量预算   KhIg  
  C (114)cash flow statement 现金流量表   y2;uG2IS_g  
  C (115)cash ledger 现金分类账   Qh<_/ X?  
  C (116)cash limit 现金限额   LX[<Wh_X(  
  C (117)CCA 现时成本会计   2a'b}<|[(  
  C (118)center 中心   #!wu}nDu  
  C (119)changeover time 变更时间   : Kh Af2A  
  C (120)chartered entity 特许经济个体   m/O u $  
  C (121)cheque 支票   Eyv%"+>  
  C (122)cheque register 支票登记薄   @W[`^jfQ  
  C (123)coin analysis 零钱分类   :*u .=^  
  C (124)classification 分类   \2KwF}[m  
  C (125)clock card 工时卡   Au<NUc 2  
  C (126)code 代码   4/vQ/>c2j  
  C (127)commitment accounting 承诺确认会计   s_S[iW`l=  
  C (128)common cost 共同成本   ^&F8NEb=2>  
  C (129)company limited byguarantee 有限担保责任公司   Xb6X'rY  
C (130)company limited shares 股份有限公司   3qwi)nm  
  C (131)competitive position 竞争能力状况   7TD%vhbiwi  
  C (132)concept 概念   Y> ElE-  
  C (133)conglomerate 跨行业企业   1O3"W;SR<:  
  C (134)consistency concept 一致性概念   i%w[v_j  
  C (135)consolidated accounts 合并报表   ! eXDN  
  C (136)consolidation accounting 合并会计   <Dojl #  
  C (137)consortium 财团   UfI H!6Q  
  C (138)contingency plan 应急计划   M:K5r7Q!yv  
  C (139)contingent liabilities 或有负债   )F*;7]f  
  C (140)continuous operation 连续生产   d+[GMIxg  
  C (141)contra 抵消   =$xxkc. ~G  
  C (142)contract cost 合同成本   1(t{)Z<  
  C (143)contract costing 合同成本计算   t 1"-3afe  
  C (144)contribution 贡献毛益   x8 :  
  C (145)contribution centre 贡献中心   }GI8p* ]o=  
  C (146)contribution chart 贡献图   p?F%a;V3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   uvC ![j^~  
  C (148)contribution to salesration 贡献毛益对销售比率   "=8= G  
  C (149)control 控制   uU_lC5A|  
  C (150)control account 控制帐户   Af y\:&j  
  C (151)control limits 控制限度   3H"bivK  
  C (152)controllability concept 可控制概念   j`tBki:  
  C (153)controllable cost 可控制成本   d h5%  
  C (154)conversion cost 加工成本   K;j}qJvsb  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ukNB#2 "  
  C (156)corporate appraisal 公司评估   OwRH :l  
  C (157)corporate planning 公司计划   Y,0D+sO4  
  C (158)corporate social reporting 公司社会报告   R8ZI}C1  
  C (159)corporation 股份公司   ]$7dkP  
  C (160)cost 成本   mz)Z =`hy  
  C (161)cost account 成本帐户   $}_a`~u  
  C (162)cost accounting 成本会计   Q|T9 tc->  
  C (163)cost accounting manual 成本手册   2smQD8t  
  C (164)cost accounts calendar 成本报表的日历时间   {Aq2}sRl{  
  C (165)cost adjustment 成本调整   c*R?eLt/  
  C (166)cost allocation 成本分配   (b!`klQ  
  C (167)cost apportionment 成本分摊   -aj) _.d  
  C (168)cost attribution 成本归属   cvSr><(  
  C (169)cost audit 成本审计   !| ObNS  
  C (170)cost behaviour 成本性态   -hv<8bC~4  
  C (171)cost benefit analysis 成本效益分析   Ib V 7}  
  C (172)cost center 成本中心   wP-BaB$_  
  C (173)cost driver 成本动因
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