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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 x_| UPF  
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  1.audit   审计 !V"<U2  
  2.attestation   鉴证 4 Y ;Nm1 @  
  3.credibility   可信赖程度 U=DmsnD,  
  4.audit of financial statements 财务报表审计 C8[&S&<_<  
  5.agreed-upon procedures 执行商定程序 L\)ZC  
  6.high levels of assurance 高水平保证 ,sA[)wP{  
  7.compilation 编制 $ACvV "b  
  8.reliability 可靠性 p2n0Z\2  
  9.relevance 相关性 S4^vpY DeN  
  10.professional skepticism 职业谨慎 tk!t Y8j  
  11.objectivity 客观性 9K5pwC\$%  
  12. professional competence 专业胜任能力 o7J  
  13.Senior/CPA-in-charge 项目经理 q*\x0"mS/  
  14.audit engagement letter 业务约定书 U]^HjfX\  
  15.recurring audit 连续审计 }4Tc  
  16.the client 委托人 NLUT#!Gr  
  17.change CPA 更换注册会计 ]l1\? I  
  18.the existing CPA 现任注册会计师 i`Q KH  
  19.the successor CPA 后任注册会计师 B^j  
  20.the preceding CPA前任注册会计师 U7 `A497Z  
  21.issue the audit report 出具审计报告 #JgH}|&a$  
  22.expert 专家 eoai(&o0$  
  23.the board of directors 董事会 B:gjAb}9T  
  24.knowledge of the entity‘ s business 了解被审计单位情况 2 "Ecd  
  25.assess material misstatement risks评估重大错报风险 k5D%y3|9  
  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 @x"0_Qw  
  27.a general knowledge of —— 初步了解―――的情况 R A KFU  
  28.a more knowledge of—— 进一步了解的情况 7![,Q~Fy  
  29.the prior year‘s working papers 以前年度工作底稿 4SlADvGl  
  30.minutes of meeting 会议纪要 rG4';V^q  
  31.business risks 经营风险 &j4xgh9  
  32.appropriateness 适当性 :uWw8`  
  33.accounting estimate 会计估计 &>%T^Y|J4  
  34.management representations 管理层声明 .QA }u ,EN  
  35.going concern assumption 持续经营假设 f0X_fm_q  
  36.audit plan 审计计划 r<K(jG[:{f  
  37.significant audit areas 重点审计领域 E"+QJ~!  
  38.error 错误 i\KQ!f>A  
  39.fraud舞弊 O-LO/*5MI  
  40.modified or additional procedures 修改或追加审计程序 ^W c@oa`  
  41.misappropriation of assets 侵占资产 -j73Wz  
  42.transactions without substance 虚假交易 |K.mP4CKY  
  43.unusual pressures 异常压力 k p<OJy  
  44.the suspected noncompliance 涉嫌存在违法行为 ^C_#<m_k  
  45.materialiy 重要性 zUKmxy@  
  46.exceed the materiality level 超过重要性水平 <_3b1VhZ  
  47.approach the materiality level 接近重要性水平 q:dHC,fO  
  48.an acceptably low level 可接受水平 JsDpy{q  
  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 k Mu8"A z  
  50.misstatements or omissions 错报或漏报 2Ou[u#H  
  51.aggregate 总计 P"W2(d  
  52.subsequent events 期后事项 kPVO?uO  
  53.adjust the financial statements 调整财务报表 /lo2y?CS*  
  54.perform additional audit procedures 实施追加的审计程序 Z?%zgqTXb  
  55.audit risk 审计风险 +pR[U4$  
  56.detection risk 检查风险 OY: ,D  
  57.inappropriate audit opinion 不适当的审计意见 MC<PM6w  
  58.material misstatement 重大的错报 QV {}K  
  59.tolerable misstatement 可容忍错报 Wn(6,MDUN  
  60.the acceptable level of detection risk 可接受的检查风险 'R c,Mq'  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ~xD ={9BL  
  62.simall business 小规模企业 95YL]3V  
  63.accounting system 会计系统 )xbHCoU,  
  64.test of control 控制测试 ^ q<v{_  
  65.walk-through test 穿行测试 @&1ZB6OCb:  
  66.communication 沟通 5\e9@1Rc  
  67.flow chart 流程图 So0f)`A  
  68.reperformance of internal control 重新执行 F)W:  
  69.audit evidence 审计证据 qMLD)rL  
  70.substantive procedures 实质性程序 DV _2P$tT|  
  71.assertions 认定 XzIl`eH  
  72.esistence 存在 {vuZ{I Ja  
  73.occurrence 发生 7cTV?nc  
  74.completeness 完整性 (>r[- Bft  
  75.rights and obligations 权利和义务 qNYN-f~@,  
  76.valuation and allocation 计价和分摊 *q()f\  
  77.cutoff 截止 *g6n  
  78.accuracy 准确性 a'2$nbp}  
  79.classification 分类 :.$3vaZ@  
  80.inspection 检查 !4^C #{$  
  81.supervision of counting 监盘 M7@2^G]p  
  82.observation 观察 ^R# E:3e  
  83.confirmation 函证 W3 'q\+  
  84.computation 计算  *T5!{  
  85.analytical procedures 分析程序 P*I}yPeb  
  86.vouch 核对 &ge "x{,?  
  87.trace 追查 (H ->IV  
  88.audit sampling 审计抽样 ~zJ?H<>  
  89.error 误差 ;*:Pw?'  
  90.expected error 预期误差 Bs O+NP  
  91.population 总体 6f\Lf?vF  
  92.sampling risk 抽样风险 Mdl{}P0)  
  93.non- sampling risk 非抽样风险 q U]gj@R  
  94.sampling unit 抽样单位 l]8D7(g  
  95.statistical sampling 统计抽样 OoA|8!CFa  
  96.tolerable error 可容忍误差 b/C`J p  
  97.the risk of under reliance 信赖不足风险 !*oi!ysU;O  
  98.the risk of over reliance 信赖过度风险 c.>oe*+  
  99.the risk of incorrect rejection 误拒风险 )i !o8YB  
  100. the risk of incorrect acceptance 误受风险 B2C$N0R#  
  101.working trial balance 试算平衡表 4:r!|PJn{G  
  102.index and cross-referencing 索引和交叉索引 >_|O1H./4  
  103.cash receipt 现金收入 UFp,a0|  
  104.cash disbursement 现金支出 w+1 |9Y  
  105.bank statement 银行对账单 cd$m25CxC  
  106.bank reconciliation 银行存款余额调节表 d` jjGEj  
  107.balance sheet date 资产负债表日 ug+io mZ  
  108.net realizable value 可变现净值 !V i@1E  
  109.storeroom 仓库 IW@PF7  
  110.sale invoice 销售发票 G>1eFBh }  
  111.price list 价目表 wtH? [>S;)  
  112.positive confirmation request 积极式询证函 `C$:Yf]%nG  
  113.negative confirmation request 消极式询证函 ( 5tvfz%  
  114.purchase requisition 请购单 `Ye\p6v!+  
  115.receiving report 验收报告 6WU(%  
  116.gross margin 毛利 aVK3?y2  
  117.manufacturing overhead 制造费用 >h k=VyU;  
  118.material requisition 领料单 vK _?<>  
  119.inventory-taking 存货盘点 j^^Ap  
  120.bond certificate 债券 S"OR%  
  121.stock certificate 股票 CS==A57I  
  122.audit report 审计报告 _Jme!Oaa  
  123.entity 被审计单位 v" OY 1<8  
  124.addressee of the audit report 审计报告的收件人 = c>Qx"Sw  
  125.unqualified opinion 无保留意见 3b+d"`Y^S  
  126.qualified opinion 保留意见 Hhari!R XC  
  127.disclaimer of opinion 无法表示意见 V>A .iim  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   rzh#CnL3  
  A (2)absorbed overhead 已吸收制造费用 PzA|t ;*  
  A (3)absorption costing 吸收成本计算 DjN|Wr)*  
  A (4)account 账户,报表   UG'9*(*  
  A (5)accounting postulate 会计假设   X&0 uI*r  
  A (6)accounting series release 会计公告文件   jF=gr$  
  A (7)accounting valuation 会计计价   6y6<JR-V2k  
  A (8)account sale 承销清单 $+>M{fg?  
  A (9)accountability concept 经营责任概念   Gcig*5   
  A (10)accountancy 会计职业   D (h18  
  A (11)accountant 会计师   WIv?}gi: X  
  A (12)accounting 会计   <-,gAk)u  
  A (13)agency cost 代理成本   jC7&s$>Q"g  
  A (14)accounting bases 会计基础   qL6 |6-?  
  A (15)accounting manual 会计手册   { Fawt:  
  A (16)accounting period 会计期间   uoXAQ6k  
  A (17)accounting policies 会计方针   8"fD`jtQ  
  A (18)accounting rate of return 会计报酬率   {|1Y:&M?   
  A (19)accounting reference date 会计参照日   jz5qQt]^  
  A (20)accounting reference period 会计参照期间   t=-SH^$SR  
  A (21)accrual concept 应计概念   49w=XJ  
  A (22)accrual expenses 应计费用   tb$LriN  
  A (23)acid test ration 速动比率(酸性测试比率)   p TeOW9  
  A (24)acquisition 购置   .R9IL-3fO  
  A (25)acquisition accounting 收购会计   %Mk0QKzUo  
  A (26)activity based accounting 作业基础成本计算   |m80]@>  
  A (27)adjusting events 调整事项   v7DE  
  A (28)administrative expenses 行政管理费   ^Nmg07_R  
  A (29)advice note 发货通知   U5 He?  
  A (30)amortization 摊销   %5A+V0D0'  
  A (31)analytical review 分析性检查   j& <i&  
  A (32)annual equivalent cost 年度等量成本法   S6AU[ASY.  
  A (33)annual report and accounts 年度报告和报表   AKRTBjG"  
  A (34)appraisal cost 检验成本   |Tm!VFd  
  A (35)appropriation account 盈余分配账户   ^9 ePfF)5  
  A (36)articles of association 公司章程细则   N9vP7  
  A (37)assets 资产   S p^9& ^  
  A (38)assets cover 资产保障   t$A%*JBKm  
  A (39)asset value per share 每股资产价值   $`- 4Ax4%  
  A (40)associated company 联营公司   I;Bjfv5  
  A (41)attainable standard 可达标准   R8T] 2?Q1  
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 A (42)attributable profit 可归属利润   4=Krq6{  
  A (43)audit 审计   sRrzp=D  
  A (44)audit report 审计报告   QNxl/y\l0  
  A (45)auditing standards 审计准则   Xa[?^P  
  A (46)authorized share capital 额定股本   W~p/,H cM  
  A (47)available hours 可用小时   4y5UkU9|  
  A (48)avoidable costs 可避免成本 ijdXU8  
  B (49)back-to-back loan 易币贷款   &bp=`=*  
  B (50)backflush accounting 倒退成本计算   61j I  
  B (51)bad debts 坏帐   ^pe{b9c  
  B (52)bad debts ratio 坏帐比率   TW9WMId  
  B (53)bank charges 银行手续费   ~I799Xi  
  B (54)bank overdraft 银行透支   e&qh9mlE  
  B (55)bank reconciliation 银行存款调节表   Vw&HVo  
  B (56)bank statement 银行对账单   D*YM[sN`  
  B (57)bankruptcy 破产   ^>N]H>0'S  
  B (58)basis of apportionment 分摊基础   (>I`{9x>6  
  B (59)batch 批量   ea 00\  
  B (60)batch costing 分批成本计算   X0M1(BJgGo  
  B (61)beta factor B(市场)风险因素   n Ml%'[u  
  B (62)bill 账单   ;x8k[p~2  
  B (63)bill of exchange 汇票   $LLA,?;!  
  B (64)bill of landing 提单   K.z64/H:  
  B (65)bill of materials 用料预计单   I~9hx*!%%  
  B (66)bill payable 应付票据   y:v xE8$Q  
  B (67)bill receivable 应收票据   V]vc(rH  
  B (68)bin card 存货记录卡   !\,kZ|#>  
  B (69)bonus 红利   ?w+Ix~k  
  B (70)book-keeping 薄记   9gEssTkts  
  B (71)Boston classification 波士顿分类   MiRdX#+Y  
  B (72)breakeven chart 保本图   \a=D  
  B (73)breakeven point 保本点   p! <$vE  
  B (74)breaking-down time 复位时间   nYt/U\n!  
  B (75)budget 预算   QEu=-7@>  
  B (76)budget center 预算中心   h'$ 9C  
  B (77)budget cost allowance 预算成本折让   YNBHBK4;  
  B (78)budget manual 预算手册   !E-Pa5s  
  B (79)budget period 预算期间   ]+m/; &0  
  B (80)budgetary control 预算控制   `St.+6^J  
  B (81)budgeted capacity 预算生产能力   L:k9# 6  
  B (82)burden 制造费用   F1Hh7 F  
  B (83)business center 经营中心   >N?2""  
  B (84)business entity 营业个体   jh.@-  
  B (85)business unit 经营单位   @mBX~ ?=Z3  
 B (86)buy-out management 管理性购买产权   wprX!)w<i  
  B (87)by-product 副产品 TcGoSj<Z  
  C (88)called-up share capital 催缴股本   xGG,2W+z  
  C (89)capacity 生产能力   4#'(" #R  
  C (90)capacity ratios 生产能力比率   ]Y| 9?9d  
  C (91)capital 资本   &k1T08C*  
  C (92)capital assets pricing model资本资产计价模式   ?* oKX  
  C (93)capital commitment 承诺资本   brZ sA Q+k  
  C (94)capital employed 已运用的资本   [M%9_CfZOy  
  C (95)capital expenditure 资本支出   XJ0oS32_wK  
  C (96)capital expenditureauthorization 资本支出核准   \xUe/=  
  C (97)capital expenditure control 资本支出控制   "9bN+1[<  
  C (98)capital expenditure proposal资本支出申请   `W-&0|%Ta  
  C (99)capital funding planning 资本基金筹集计划   7rC uu*M  
  C (100)capital gain 资本收益   ~6 I)|^Z  
  C (101)capital investment appraisal资本投资评估   7 uarh!  
  C (102)capital maintenance 资本保全   "aFhkPdWn  
  C (103)capital resource planning 资本资源计划   LjH*rjS4  
  C (104)capital surplus 资本盈余   pW]4bx@E  
  C (105)capital turnover 资本周转率   x+@&(NMP5  
  C (106)card 记录卡   Fbp{,V@F2  
  C (107)cash 现金   DS -fjH\  
  C (108)cash account 现金账户   3F#+~^2  
  C (109)cash book 现金账薄   4A3nO<o MF  
  C (110)cash cow 金牛产品   ~kCwJ<E  
  C (111)cash flow 现金流量   ^o !O)D-q  
  C (112)cash discounted 现金贴现   4\&  
  C (113)cash flow budget 现金流量预算   *E~VKx1  
  C (114)cash flow statement 现金流量表   #DjCzz\  
  C (115)cash ledger 现金分类账    A, PlvI  
  C (116)cash limit 现金限额   Y= 7%+WyD  
  C (117)CCA 现时成本会计   P &)1Rka  
  C (118)center 中心   Z h/Uu6  
  C (119)changeover time 变更时间   0gn@h/F2%  
  C (120)chartered entity 特许经济个体   ((rv]f{  
  C (121)cheque 支票   NA.1QQ ;e  
  C (122)cheque register 支票登记薄   w~@-9<^K]v  
  C (123)coin analysis 零钱分类   P=5NKg  
  C (124)classification 分类    YOAn4]j  
  C (125)clock card 工时卡   Sc]P<F7N]  
  C (126)code 代码   dtAbc7  
  C (127)commitment accounting 承诺确认会计   RAjkH`  
  C (128)common cost 共同成本   WM) F0@"  
  C (129)company limited byguarantee 有限担保责任公司   &-1./?  
C (130)company limited shares 股份有限公司   T|"7sPgGR  
  C (131)competitive position 竞争能力状况   {NCF6M k  
  C (132)concept 概念   to6;?uC+|i  
  C (133)conglomerate 跨行业企业   UHGcnz<  
  C (134)consistency concept 一致性概念   X[W]=yJJ  
  C (135)consolidated accounts 合并报表   ~^vC,]hU  
  C (136)consolidation accounting 合并会计   ]/T -t1D  
  C (137)consortium 财团   GPWr>B.{:S  
  C (138)contingency plan 应急计划   kHJ96G  
  C (139)contingent liabilities 或有负债   htPqT,L  
  C (140)continuous operation 连续生产   _iE j  
  C (141)contra 抵消   I|/'Ds:  
  C (142)contract cost 合同成本   ^\:2}4Uj_  
  C (143)contract costing 合同成本计算   q XXGF_Q  
  C (144)contribution 贡献毛益   WjMS5^ _  
  C (145)contribution centre 贡献中心   gZT)pP  
  C (146)contribution chart 贡献图   c0 WFlj9b  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \nqo%5XL  
  C (148)contribution to salesration 贡献毛益对销售比率   -iCcoA  
  C (149)control 控制   y5 m!*=`l`  
  C (150)control account 控制帐户   ZB5?!.ND  
  C (151)control limits 控制限度   Q&M'=+T  
  C (152)controllability concept 可控制概念   J Lb6C 52  
  C (153)controllable cost 可控制成本   m h;X~.98  
  C (154)conversion cost 加工成本   (RXS~8  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   &HM-g7|C0E  
  C (156)corporate appraisal 公司评估   Oe1 t\  
  C (157)corporate planning 公司计划   V)D-pV V  
  C (158)corporate social reporting 公司社会报告   ,f: jioY  
  C (159)corporation 股份公司   s>z2  k  
  C (160)cost 成本   LEh)g[  
  C (161)cost account 成本帐户   p-GT`D  
  C (162)cost accounting 成本会计   U '[?9/T  
  C (163)cost accounting manual 成本手册   0zqj0   
  C (164)cost accounts calendar 成本报表的日历时间   Fu8 7fVi/\  
  C (165)cost adjustment 成本调整   Vos?PqUi 4  
  C (166)cost allocation 成本分配   ;^l_i4A  
  C (167)cost apportionment 成本分摊   YDiN^q7  
  C (168)cost attribution 成本归属   \Kd7dK9&]  
  C (169)cost audit 成本审计   /hdf{4  
  C (170)cost behaviour 成本性态   !v !N>f4S$  
  C (171)cost benefit analysis 成本效益分析   u9![6$R  
  C (172)cost center 成本中心   >uHS[ _`nM  
  C (173)cost driver 成本动因
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