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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 bo<~jb{  
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  1.audit   审计 W KQ^NEqr3  
  2.attestation   鉴证 #&cI3i  
  3.credibility   可信赖程度 ZufR {^W  
  4.audit of financial statements 财务报表审计 JHW "-b  
  5.agreed-upon procedures 执行商定程序 jL y  
  6.high levels of assurance 高水平保证 )r';lGh2#  
  7.compilation 编制 Q;MT"=RW  
  8.reliability 可靠性 V@\gS"Tu  
  9.relevance 相关性 7.-V-?i  
  10.professional skepticism 职业谨慎 kHk px52  
  11.objectivity 客观性 osciZ'~  
  12. professional competence 专业胜任能力 Z kgV_<M|  
  13.Senior/CPA-in-charge 项目经理 { .n"Z  
  14.audit engagement letter 业务约定书 OBgkpx*Q  
  15.recurring audit 连续审计 *EI6dD"  
  16.the client 委托人 A_n7w  
  17.change CPA 更换注册会计 v.\*./-i  
  18.the existing CPA 现任注册会计师 ke{8 ^X~#  
  19.the successor CPA 后任注册会计师 ZjT,pOSyb  
  20.the preceding CPA前任注册会计师 OHv[#xGuV?  
  21.issue the audit report 出具审计报告 + O'3|M  
  22.expert 专家 "B8Q:  
  23.the board of directors 董事会 s|@6S8E  
  24.knowledge of the entity‘ s business 了解被审计单位情况 909?_ v  
  25.assess material misstatement risks评估重大错报风险 OL5v).Bb  
  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 PEN \-*Pv  
  27.a general knowledge of —— 初步了解―――的情况 g6nkZyw  
  28.a more knowledge of—— 进一步了解的情况 U T>s 5C  
  29.the prior year‘s working papers 以前年度工作底稿 m%rd0=}57  
  30.minutes of meeting 会议纪要 =Xm@YVf&ZD  
  31.business risks 经营风险 liEPCWl&  
  32.appropriateness 适当性 #XK2Ien)Z  
  33.accounting estimate 会计估计 <CRP ^_c  
  34.management representations 管理层声明 mCRt8 rY;  
  35.going concern assumption 持续经营假设 yh^!'!I6u[  
  36.audit plan 审计计划 dCb`xR}  
  37.significant audit areas 重点审计领域 {2qFY 5H  
  38.error 错误 :s=NUw_^  
  39.fraud舞弊 H /,gro  
  40.modified or additional procedures 修改或追加审计程序 |\w=u6jX  
  41.misappropriation of assets 侵占资产 k")R[)92b?  
  42.transactions without substance 虚假交易 7}1~%:6  
  43.unusual pressures 异常压力 ko1J094Y%  
  44.the suspected noncompliance 涉嫌存在违法行为 >d~WH@o`G  
  45.materialiy 重要性 IOTR/anu  
  46.exceed the materiality level 超过重要性水平 ckV`OaRw4  
  47.approach the materiality level 接近重要性水平 _a_7,bk5  
  48.an acceptably low level 可接受水平 0WT{,/>  
  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 MRQ.`IoS  
  50.misstatements or omissions 错报或漏报 n-5W*zk1  
  51.aggregate 总计 e}mD ]O}  
  52.subsequent events 期后事项 hp8%.V$f  
  53.adjust the financial statements 调整财务报表  rL/H2[d  
  54.perform additional audit procedures 实施追加的审计程序 )S`jFQ1  
  55.audit risk 审计风险 d#6`&MR  
  56.detection risk 检查风险 '"y|p+=j:  
  57.inappropriate audit opinion 不适当的审计意见 A2^\q>_#  
  58.material misstatement 重大的错报 YNYx>U e  
  59.tolerable misstatement 可容忍错报 BeCWa>54i  
  60.the acceptable level of detection risk 可接受的检查风险 syk!7zfK  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >Wh}f3C  
  62.simall business 小规模企业 ()t p>  
  63.accounting system 会计系统 * +'x~a  
  64.test of control 控制测试 .b\$MZ"(  
  65.walk-through test 穿行测试 {zQS$Vh Xr  
  66.communication 沟通 'iy*^A `Y  
  67.flow chart 流程图 ##KBifU"  
  68.reperformance of internal control 重新执行 KiRUvWqa  
  69.audit evidence 审计证据 (Lo%9HZ1Mx  
  70.substantive procedures 实质性程序 OQ8 bI=?[x  
  71.assertions 认定 -D xL0:E  
  72.esistence 存在 17D"cP  
  73.occurrence 发生 . 7zK@6i  
  74.completeness 完整性 ~jK{ ,$:=  
  75.rights and obligations 权利和义务 b5,x1`#7k  
  76.valuation and allocation 计价和分摊 'jmTXWq*  
  77.cutoff 截止 K6y :mJYp\  
  78.accuracy 准确性 u4m,'XR  
  79.classification 分类 6Z#\CixG  
  80.inspection 检查 (&&4J{`W9  
  81.supervision of counting 监盘 6`!Fv-  
  82.observation 观察 $=5=NuX  
  83.confirmation 函证 tS|9fBdCs  
  84.computation 计算 "~=mG--I  
  85.analytical procedures 分析程序 UUF ;p2{f  
  86.vouch 核对 '#LQN<"4  
  87.trace 追查 DvPlV q~  
  88.audit sampling 审计抽样 J\J?yo 6  
  89.error 误差 qud\K+  
  90.expected error 预期误差 ;GVV~.7/  
  91.population 总体 D6CS8 ~"  
  92.sampling risk 抽样风险 cHcmgW\4  
  93.non- sampling risk 非抽样风险 ygeDcnvR]  
  94.sampling unit 抽样单位 iZPCNS"  
  95.statistical sampling 统计抽样 y'(Ne=y  
  96.tolerable error 可容忍误差 kgy:Q'  
  97.the risk of under reliance 信赖不足风险 XGJj3-eW {  
  98.the risk of over reliance 信赖过度风险 ;2@BO-3K  
  99.the risk of incorrect rejection 误拒风险 hj  
  100. the risk of incorrect acceptance 误受风险 dcLA1sN,  
  101.working trial balance 试算平衡表 Z-8Yd6 4  
  102.index and cross-referencing 索引和交叉索引 0ge$ p,  
  103.cash receipt 现金收入 [~kdPk  
  104.cash disbursement 现金支出 53c0 E  
  105.bank statement 银行对账单 3l[Mc Z  
  106.bank reconciliation 银行存款余额调节表 9Rn? :B~W:  
  107.balance sheet date 资产负债表日 =1 O<E  
  108.net realizable value 可变现净值 M~WijDj  
  109.storeroom 仓库 @S|jC2^+h  
  110.sale invoice 销售发票 A 6OGs/:&  
  111.price list 价目表 _ ):d`O e  
  112.positive confirmation request 积极式询证函 u)3 $~ m~  
  113.negative confirmation request 消极式询证函 6lk l7zm  
  114.purchase requisition 请购单 nt;haeJ  
  115.receiving report 验收报告 ebS0qo[oLH  
  116.gross margin 毛利 *? y+e  
  117.manufacturing overhead 制造费用 :@1eph0  
  118.material requisition 领料单 %)[+%57{  
  119.inventory-taking 存货盘点 XO-Prs  
  120.bond certificate 债券 ]Pry>N3G5  
  121.stock certificate 股票 &L F` W  
  122.audit report 审计报告 s7g(3<(  
  123.entity 被审计单位 $={:r/R`i  
  124.addressee of the audit report 审计报告的收件人 t<T[h2Wd  
  125.unqualified opinion 无保留意见 U7!.,kR-  
  126.qualified opinion 保留意见 AZzuI*  
  127.disclaimer of opinion 无法表示意见 >ELlnE8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   G P:FSprP  
  A (2)absorbed overhead 已吸收制造费用 89n:)|rWq  
  A (3)absorption costing 吸收成本计算 Ubh{ !Y  
  A (4)account 账户,报表   Q:|l`*.R  
  A (5)accounting postulate 会计假设   +Vo}F  
  A (6)accounting series release 会计公告文件    }8@M@  
  A (7)accounting valuation 会计计价   AK= h[2(  
  A (8)account sale 承销清单 =Zu^80/  
  A (9)accountability concept 经营责任概念   5Xl /L  
  A (10)accountancy 会计职业   `(1K  
  A (11)accountant 会计师   #6AFdNy  
  A (12)accounting 会计   nSF``pp+  
  A (13)agency cost 代理成本   WVmq% ,7  
  A (14)accounting bases 会计基础   hq:&wN 7Q  
  A (15)accounting manual 会计手册   ZunCKc  
  A (16)accounting period 会计期间   /;7y{(o  
  A (17)accounting policies 会计方针   e1>aT u@  
  A (18)accounting rate of return 会计报酬率   "6R 5+  
  A (19)accounting reference date 会计参照日   (RUT{)p[  
  A (20)accounting reference period 会计参照期间   ~by]xE1Eg  
  A (21)accrual concept 应计概念   4Sm]>%F':  
  A (22)accrual expenses 应计费用   {/X4(;~0  
  A (23)acid test ration 速动比率(酸性测试比率)   j4>a(  
  A (24)acquisition 购置   qw7@(R'"  
  A (25)acquisition accounting 收购会计   +$$$  
  A (26)activity based accounting 作业基础成本计算   'WI^nZM  
  A (27)adjusting events 调整事项   Mmo6MZ^  
  A (28)administrative expenses 行政管理费   >iOzl wmG  
  A (29)advice note 发货通知   %.<H=!$  
  A (30)amortization 摊销   pG34Qw  
  A (31)analytical review 分析性检查   ew;ur?  
  A (32)annual equivalent cost 年度等量成本法   coo UE<a  
  A (33)annual report and accounts 年度报告和报表   s0*0 'f  
  A (34)appraisal cost 检验成本   KjFK/Og.  
  A (35)appropriation account 盈余分配账户   P7 ]z  
  A (36)articles of association 公司章程细则   oT{@_U{*J  
  A (37)assets 资产   $xOI 1|d   
  A (38)assets cover 资产保障   [U@ *1  
  A (39)asset value per share 每股资产价值   6ns! ~g@  
  A (40)associated company 联营公司   277ASCWLkU  
  A (41)attainable standard 可达标准   zF@o2<cD@  
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 A (42)attributable profit 可归属利润   \":?xh_H  
  A (43)audit 审计   ari7iF ~j  
  A (44)audit report 审计报告   7R3fqU.Rq  
  A (45)auditing standards 审计准则   nLwiCf e  
  A (46)authorized share capital 额定股本   ui "3ak+F  
  A (47)available hours 可用小时   Fhv2V,nZ<  
  A (48)avoidable costs 可避免成本 CvPioi  
  B (49)back-to-back loan 易币贷款   rrnNn'  
  B (50)backflush accounting 倒退成本计算   ?\U!huu  
  B (51)bad debts 坏帐   v}sY|p"  
  B (52)bad debts ratio 坏帐比率   c (U  
  B (53)bank charges 银行手续费   $55U+)C<  
  B (54)bank overdraft 银行透支   GyW.2  
  B (55)bank reconciliation 银行存款调节表   $s4Wkq  
  B (56)bank statement 银行对账单   kF{*(r=.o  
  B (57)bankruptcy 破产   g|Y] wd  
  B (58)basis of apportionment 分摊基础   ?!=iu!J  
  B (59)batch 批量   4J|t?]ij|E  
  B (60)batch costing 分批成本计算   [xfaj'j=@  
  B (61)beta factor B(市场)风险因素   h 6%[q x<  
  B (62)bill 账单   BR v+.(S  
  B (63)bill of exchange 汇票   &3v&i*DG,I  
  B (64)bill of landing 提单   -/ x W  
  B (65)bill of materials 用料预计单   @ct+7v~  
  B (66)bill payable 应付票据   !ph" mf$-  
  B (67)bill receivable 应收票据   ;' nL:\  
  B (68)bin card 存货记录卡   j'HkBW:L  
  B (69)bonus 红利   Kzb`$CGK  
  B (70)book-keeping 薄记   Sf/q2/r?6[  
  B (71)Boston classification 波士顿分类   1z*kc)=JF8  
  B (72)breakeven chart 保本图   LhzMAW<L4  
  B (73)breakeven point 保本点   8ZcU[8r  
  B (74)breaking-down time 复位时间   Eq^uKi  
  B (75)budget 预算   mmEp'E  
  B (76)budget center 预算中心   |!H?+Jj:  
  B (77)budget cost allowance 预算成本折让   Sd))vS^g  
  B (78)budget manual 预算手册   ~=&t0D  
  B (79)budget period 预算期间   xU S]P)R  
  B (80)budgetary control 预算控制   C}?0`!Cc%  
  B (81)budgeted capacity 预算生产能力   \OC6M` /  
  B (82)burden 制造费用   Te{ *6-gO3  
  B (83)business center 经营中心   pi@Xkw  
  B (84)business entity 营业个体   r]P,9  
  B (85)business unit 经营单位   =q(GHg;'  
 B (86)buy-out management 管理性购买产权   .mL#6P!d3^  
  B (87)by-product 副产品 K"<*a"1I  
  C (88)called-up share capital 催缴股本   ciMM^ZRIb  
  C (89)capacity 生产能力   ;pJ2V2 g8  
  C (90)capacity ratios 生产能力比率   4ZC!SgJo  
  C (91)capital 资本   PzZZ>7_6S  
  C (92)capital assets pricing model资本资产计价模式   k$Rnj`*^  
  C (93)capital commitment 承诺资本   }:z5t,u6  
  C (94)capital employed 已运用的资本   6<Hu8$G|  
  C (95)capital expenditure 资本支出   ?@R")$  
  C (96)capital expenditureauthorization 资本支出核准   yPu4T6Vv  
  C (97)capital expenditure control 资本支出控制   HFo-4"  
  C (98)capital expenditure proposal资本支出申请   )F pJ 1  
  C (99)capital funding planning 资本基金筹集计划   R^MiP|?ZH  
  C (100)capital gain 资本收益   .G>t72DpU  
  C (101)capital investment appraisal资本投资评估   BF8"rq}r0  
  C (102)capital maintenance 资本保全   mzD^ Y<LTd  
  C (103)capital resource planning 资本资源计划   zzZg$9PT[  
  C (104)capital surplus 资本盈余   9.M{M06;  
  C (105)capital turnover 资本周转率   ohc1 ~?3b  
  C (106)card 记录卡   Q;h3v1GC\P  
  C (107)cash 现金   \k.vN@K#  
  C (108)cash account 现金账户   X1A<$Am1  
  C (109)cash book 现金账薄   nhdTTap&9  
  C (110)cash cow 金牛产品   Psa@@'w  
  C (111)cash flow 现金流量   ?M6ag_h3  
  C (112)cash discounted 现金贴现   S<6k0b(,_3  
  C (113)cash flow budget 现金流量预算   dl l%4Sd  
  C (114)cash flow statement 现金流量表   R9 r+kj_  
  C (115)cash ledger 现金分类账   ^m7~:=K7WG  
  C (116)cash limit 现金限额   59B&2861  
  C (117)CCA 现时成本会计   r$nkU4N'  
  C (118)center 中心   7w58L:)B.  
  C (119)changeover time 变更时间   $zkH|] zZ  
  C (120)chartered entity 特许经济个体   u/AT-e r;  
  C (121)cheque 支票   ^uaFg`S  
  C (122)cheque register 支票登记薄   q42FP q  
  C (123)coin analysis 零钱分类   Fa3gJ[ZAqf  
  C (124)classification 分类   }fIqH4bp  
  C (125)clock card 工时卡   lr('k`KOQ  
  C (126)code 代码   H3  m8  
  C (127)commitment accounting 承诺确认会计   `1p 8C%  
  C (128)common cost 共同成本   EychR/s  
  C (129)company limited byguarantee 有限担保责任公司   . %(^mK)zQ  
C (130)company limited shares 股份有限公司   2HOe__Ns  
  C (131)competitive position 竞争能力状况   cfoYnM  
  C (132)concept 概念   }++5_Z_  
  C (133)conglomerate 跨行业企业   w;yx <1f  
  C (134)consistency concept 一致性概念   ]1fZupM^6  
  C (135)consolidated accounts 合并报表   EIX\O6*  
  C (136)consolidation accounting 合并会计   Li`hdrO'ii  
  C (137)consortium 财团   WOndE=(V  
  C (138)contingency plan 应急计划   6w#nkF  
  C (139)contingent liabilities 或有负债   x3p9GAd#  
  C (140)continuous operation 连续生产   T$b\Q  
  C (141)contra 抵消   85>S"%_  
  C (142)contract cost 合同成本   ZTf_#eS$  
  C (143)contract costing 合同成本计算   #q4*]qGHm  
  C (144)contribution 贡献毛益   V 4qtaHf  
  C (145)contribution centre 贡献中心   mf*Nr0L;J  
  C (146)contribution chart 贡献图   *Wyl2op6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Xt(! a  
  C (148)contribution to salesration 贡献毛益对销售比率   (zah890//  
  C (149)control 控制   ]G1R0 Q  
  C (150)control account 控制帐户   jmW^`%;7  
  C (151)control limits 控制限度   k\(4sY M  
  C (152)controllability concept 可控制概念   5~\Kj#PBx  
  C (153)controllable cost 可控制成本   ;?im(9h"v!  
  C (154)conversion cost 加工成本   pv$tTWk  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   1*R_"#  
  C (156)corporate appraisal 公司评估   4%bTj,H#  
  C (157)corporate planning 公司计划   \JU ~k5j  
  C (158)corporate social reporting 公司社会报告   /"0as_L<  
  C (159)corporation 股份公司   Ff/Ig]Lb  
  C (160)cost 成本   !d4HN.a7+u  
  C (161)cost account 成本帐户   |(%AM*n  
  C (162)cost accounting 成本会计   <kc]L x  
  C (163)cost accounting manual 成本手册   5fq.*1f  
  C (164)cost accounts calendar 成本报表的日历时间   OLFt;h  
  C (165)cost adjustment 成本调整   @aB9%A n1  
  C (166)cost allocation 成本分配   $5/ \Z  
  C (167)cost apportionment 成本分摊   ]I XAucI]  
  C (168)cost attribution 成本归属   X\G)81Q.S  
  C (169)cost audit 成本审计   wG:$6  
  C (170)cost behaviour 成本性态   5`UJouHi  
  C (171)cost benefit analysis 成本效益分析   ZKsQ2"8{M  
  C (172)cost center 成本中心   XWF7#xM  
  C (173)cost driver 成本动因
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