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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 (:hmp"S  
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  1.audit   审计 b8xfV{3L  
  2.attestation   鉴证 5nlyb,"^g  
  3.credibility   可信赖程度 Kh_>Vm/  
  4.audit of financial statements 财务报表审计 xn#I7]]G  
  5.agreed-upon procedures 执行商定程序 t7& GCZ  
  6.high levels of assurance 高水平保证 aIyY%QT  
  7.compilation 编制 "g&l~N1$  
  8.reliability 可靠性 * v-xC5L1\  
  9.relevance 相关性 o]k]pNO  
  10.professional skepticism 职业谨慎 +R jD\6bJb  
  11.objectivity 客观性 mCP +7q7  
  12. professional competence 专业胜任能力 J};,%q_  
  13.Senior/CPA-in-charge 项目经理 Z)>a6s$ih<  
  14.audit engagement letter 业务约定书 |r!Qhb.!  
  15.recurring audit 连续审计 w\[*_wQp  
  16.the client 委托人 ^ C#bW <T  
  17.change CPA 更换注册会计 dEl3?~  
  18.the existing CPA 现任注册会计师 <\Dl#DH  
  19.the successor CPA 后任注册会计师 m(Xr5hw:6  
  20.the preceding CPA前任注册会计师 s.Ic3ITd,  
  21.issue the audit report 出具审计报告 )1'_g4  
  22.expert 专家 g0 U\AN  
  23.the board of directors 董事会 iK23`@&% _  
  24.knowledge of the entity‘ s business 了解被审计单位情况 JN|#   
  25.assess material misstatement risks评估重大错报风险 (4gQe6tA  
  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 :re(khZq#  
  27.a general knowledge of —— 初步了解―――的情况 246!\zf  
  28.a more knowledge of—— 进一步了解的情况 ?DTP-#5Ba  
  29.the prior year‘s working papers 以前年度工作底稿 `9NnL.w!  
  30.minutes of meeting 会议纪要 JHOBg{Wg  
  31.business risks 经营风险 ]t0S_ UH$  
  32.appropriateness 适当性 T[II;[EiE  
  33.accounting estimate 会计估计 nqW:P$  
  34.management representations 管理层声明 Q ?<9  
  35.going concern assumption 持续经营假设 ed2 &9E>9b  
  36.audit plan 审计计划 n]g,)m  
  37.significant audit areas 重点审计领域 8-#2?=  
  38.error 错误 Fi}rv[`XY[  
  39.fraud舞弊 vWga>IGM  
  40.modified or additional procedures 修改或追加审计程序 4B,A+{3yL  
  41.misappropriation of assets 侵占资产 {:j!@w3  
  42.transactions without substance 虚假交易 J#5o  
  43.unusual pressures 异常压力 e;Z`&  
  44.the suspected noncompliance 涉嫌存在违法行为 _P m}]Y:_  
  45.materialiy 重要性 M?CMN.Dw  
  46.exceed the materiality level 超过重要性水平 qf {B  
  47.approach the materiality level 接近重要性水平 +F6_P  
  48.an acceptably low level 可接受水平 a#j^gu$m  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 =)>q.R9  
  50.misstatements or omissions 错报或漏报 Tj~#Xc  
  51.aggregate 总计 Lu5.$b  
  52.subsequent events 期后事项 j ZafwBi  
  53.adjust the financial statements 调整财务报表 hS/'b $#  
  54.perform additional audit procedures 实施追加的审计程序 [Y~s  
  55.audit risk 审计风险 P.P>@@+d  
  56.detection risk 检查风险 vG}oo  
  57.inappropriate audit opinion 不适当的审计意见 CplRnKra  
  58.material misstatement 重大的错报 |ZzBCL8q  
  59.tolerable misstatement 可容忍错报 a VMFjkW  
  60.the acceptable level of detection risk 可接受的检查风险 q{(&:~M  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 HK.J/Zr  
  62.simall business 小规模企业 IH}L1i A)  
  63.accounting system 会计系统 (`*wiu+i  
  64.test of control 控制测试 N#ObxOE6T"  
  65.walk-through test 穿行测试 !d )i6W?  
  66.communication 沟通 {bEEQCweNJ  
  67.flow chart 流程图 ApBThW *E  
  68.reperformance of internal control 重新执行  U$Z}<8  
  69.audit evidence 审计证据 N/=3B s0y-  
  70.substantive procedures 实质性程序 '1nU[,Wj  
  71.assertions 认定 %j; cXN  
  72.esistence 存在 pP& M]'  
  73.occurrence 发生 a06q-3zw  
  74.completeness 完整性 M] *pBc(o0  
  75.rights and obligations 权利和义务 GC3L2C0)k  
  76.valuation and allocation 计价和分摊 iB-s*b<`~  
  77.cutoff 截止 K@hUif|([  
  78.accuracy 准确性 >4b39/BM  
  79.classification 分类 v\FD~   
  80.inspection 检查 >$F]Ss)$  
  81.supervision of counting 监盘 gV;GC{pY  
  82.observation 观察 9m!fW|4  
  83.confirmation 函证 v,B\+q/  
  84.computation 计算 I-"{m/PEdg  
  85.analytical procedures 分析程序 V|`|CVFo]  
  86.vouch 核对 S#dS5OX  
  87.trace 追查 l"8YIsir  
  88.audit sampling 审计抽样 P!EX;+7+x  
  89.error 误差 @xE Q<g  
  90.expected error 预期误差 1L7,x @w  
  91.population 总体 y L-L2   
  92.sampling risk 抽样风险 W aU_Z/{0  
  93.non- sampling risk 非抽样风险 GAKJc\o  
  94.sampling unit 抽样单位 K(2s%  
  95.statistical sampling 统计抽样 !NjE5USi  
  96.tolerable error 可容忍误差 <i-RF-*S  
  97.the risk of under reliance 信赖不足风险 *Y~64FM  
  98.the risk of over reliance 信赖过度风险 9~yuyv4$  
  99.the risk of incorrect rejection 误拒风险 8),Y|4  
  100. the risk of incorrect acceptance 误受风险 7(Kc9sJC%%  
  101.working trial balance 试算平衡表 F^-4Pyq@  
  102.index and cross-referencing 索引和交叉索引 7&1: ]{_  
  103.cash receipt 现金收入 Q{60^vg  
  104.cash disbursement 现金支出 ).xWj VC  
  105.bank statement 银行对账单 #4>F%_  
  106.bank reconciliation 银行存款余额调节表 D.?gV_  
  107.balance sheet date 资产负债表日 I5]zOKlVR  
  108.net realizable value 可变现净值 rv:O|wZ  
  109.storeroom 仓库 K#@FKv|("  
  110.sale invoice 销售发票 rf@81Ds  
  111.price list 价目表 *VB*/^6A  
  112.positive confirmation request 积极式询证函 9`AQsZ2  
  113.negative confirmation request 消极式询证函 tP-c>|cz  
  114.purchase requisition 请购单 /_\4( vvf  
  115.receiving report 验收报告 Tx_ LH"8  
  116.gross margin 毛利 9 pn1d.  
  117.manufacturing overhead 制造费用 |1o]d$3m  
  118.material requisition 领料单 3Daq5(fLP  
  119.inventory-taking 存货盘点 ojri~erJE?  
  120.bond certificate 债券 .anL}OA_q  
  121.stock certificate 股票 ,")7uMZaF\  
  122.audit report 审计报告 ZUycJ-[  
  123.entity 被审计单位 <>TBM^  
  124.addressee of the audit report 审计报告的收件人 4.TG&IQ nN  
  125.unqualified opinion 无保留意见 Er)b( Kk  
  126.qualified opinion 保留意见 &n|gPp77$  
  127.disclaimer of opinion 无法表示意见 r+Y1m\  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   vq}V0- <  
  A (2)absorbed overhead 已吸收制造费用 z5I<,[`  
  A (3)absorption costing 吸收成本计算 OuoZd!"qf  
  A (4)account 账户,报表   U!4 ^;  
  A (5)accounting postulate 会计假设   X9R-GT  
  A (6)accounting series release 会计公告文件   AO6;aT  
  A (7)accounting valuation 会计计价   @u ^Ib33  
  A (8)account sale 承销清单 C;` fOCz^  
  A (9)accountability concept 经营责任概念   |@RO&F  
  A (10)accountancy 会计职业   <OUAppH  
  A (11)accountant 会计师   SzgVvmM}  
  A (12)accounting 会计   ~X/T6(n$  
  A (13)agency cost 代理成本   15COwc*k  
  A (14)accounting bases 会计基础   9pXFC9  
  A (15)accounting manual 会计手册   F3q5!1  
  A (16)accounting period 会计期间   \MU4"sX w  
  A (17)accounting policies 会计方针   n2E2V<#   
  A (18)accounting rate of return 会计报酬率   m N{$z<r  
  A (19)accounting reference date 会计参照日   F&0rI8Nr  
  A (20)accounting reference period 会计参照期间   DQSv'!KFO  
  A (21)accrual concept 应计概念   $a G'.0HW  
  A (22)accrual expenses 应计费用   jVDNThm+  
  A (23)acid test ration 速动比率(酸性测试比率)   4[?Q*f!  
  A (24)acquisition 购置   Vr'Z5F *@  
  A (25)acquisition accounting 收购会计   0*q:p`OLw*  
  A (26)activity based accounting 作业基础成本计算   UxW ~yk  
  A (27)adjusting events 调整事项   x K/`XY  
  A (28)administrative expenses 行政管理费   W 6pS.}  
  A (29)advice note 发货通知   ~'ovJ46tx  
  A (30)amortization 摊销   A)xI. Q6  
  A (31)analytical review 分析性检查   =xgW$c/yB  
  A (32)annual equivalent cost 年度等量成本法   }~7>S5  
  A (33)annual report and accounts 年度报告和报表   gV Gq  
  A (34)appraisal cost 检验成本   =Zj9F1E[i  
  A (35)appropriation account 盈余分配账户   n}l Z  
  A (36)articles of association 公司章程细则   &HWH UWB  
  A (37)assets 资产   /<mc~S7  
  A (38)assets cover 资产保障   &c]x;#-y  
  A (39)asset value per share 每股资产价值   <,m}TTq  
  A (40)associated company 联营公司   ,GK>|gNsb  
  A (41)attainable standard 可达标准   X **w RF  
og>f1NwS[  
 A (42)attributable profit 可归属利润   VAq:q8(K  
  A (43)audit 审计   L8V'mUyD  
  A (44)audit report 审计报告   t*COzE  
  A (45)auditing standards 审计准则   RKe19l_V  
  A (46)authorized share capital 额定股本   $1axZ~8sS  
  A (47)available hours 可用小时   ?B-aj  
  A (48)avoidable costs 可避免成本 {S|uQgs6j  
  B (49)back-to-back loan 易币贷款   eN/Jb;W  
  B (50)backflush accounting 倒退成本计算   z >pq<}R6  
  B (51)bad debts 坏帐   TqWvHZX  
  B (52)bad debts ratio 坏帐比率   pRC#DHcHh  
  B (53)bank charges 银行手续费   69_c,(M0  
  B (54)bank overdraft 银行透支   MFC= oKD  
  B (55)bank reconciliation 银行存款调节表   s #4 "f  
  B (56)bank statement 银行对账单   $lO\eQGxB  
  B (57)bankruptcy 破产   Y$(G)Fs  
  B (58)basis of apportionment 分摊基础   &P\T{d2"  
  B (59)batch 批量   O". #B  
  B (60)batch costing 分批成本计算   C ZJW`c/  
  B (61)beta factor B(市场)风险因素   !XK p_v  
  B (62)bill 账单   #oHHKl=M  
  B (63)bill of exchange 汇票   mk[n3oE1  
  B (64)bill of landing 提单   &R 0BuFL8  
  B (65)bill of materials 用料预计单   [\I\).  
  B (66)bill payable 应付票据   h322^24-2  
  B (67)bill receivable 应收票据   a+ ]@$8+  
  B (68)bin card 存货记录卡   uz% rWN`{  
  B (69)bonus 红利   -q-%)f  
  B (70)book-keeping 薄记   U7{, *  
  B (71)Boston classification 波士顿分类   RlpW)\{j?  
  B (72)breakeven chart 保本图   " I:j a7  
  B (73)breakeven point 保本点   r> NgJf,  
  B (74)breaking-down time 复位时间    HSTtDTo  
  B (75)budget 预算   k&9 b&-=fk  
  B (76)budget center 预算中心   y M>c**9  
  B (77)budget cost allowance 预算成本折让   FQ);el'_V  
  B (78)budget manual 预算手册   P,,@&* :  
  B (79)budget period 预算期间   _v_ak4m>  
  B (80)budgetary control 预算控制   XrYz[h*)!  
  B (81)budgeted capacity 预算生产能力   /H}83 C  
  B (82)burden 制造费用   3Y>!e#  
  B (83)business center 经营中心   vh((HS-)  
  B (84)business entity 营业个体   ,KZ_#9[>  
  B (85)business unit 经营单位   ;hRo} +\l  
 B (86)buy-out management 管理性购买产权   1 ,Y-_e)  
  B (87)by-product 副产品 Y@Ty_j~  
  C (88)called-up share capital 催缴股本   ~~>D=~B0'  
  C (89)capacity 生产能力   S_C+1e  
  C (90)capacity ratios 生产能力比率   e5MX5 T ^  
  C (91)capital 资本   mhh8<BI  
  C (92)capital assets pricing model资本资产计价模式   |',MgA  
  C (93)capital commitment 承诺资本   EWbFy"=  
  C (94)capital employed 已运用的资本   7 v#sr<  
  C (95)capital expenditure 资本支出   {D$#m  
  C (96)capital expenditureauthorization 资本支出核准   $ -;,O8yR  
  C (97)capital expenditure control 资本支出控制   IEHAPt'  
  C (98)capital expenditure proposal资本支出申请   &d=j_9   
  C (99)capital funding planning 资本基金筹集计划   U^[<G6<9]  
  C (100)capital gain 资本收益   Ow<=K:^  
  C (101)capital investment appraisal资本投资评估   W,}C*8{+  
  C (102)capital maintenance 资本保全   uT ngDk  
  C (103)capital resource planning 资本资源计划   s -Bpd#G>/  
  C (104)capital surplus 资本盈余   L= hPu#&/  
  C (105)capital turnover 资本周转率   {Dqf.w>t  
  C (106)card 记录卡   8IbHDDS  
  C (107)cash 现金   IrJCZsk  
  C (108)cash account 现金账户   G,%R`Xns  
  C (109)cash book 现金账薄   8h}o5B  
  C (110)cash cow 金牛产品   5^*I]5t8  
  C (111)cash flow 现金流量   ux'!1mN  
  C (112)cash discounted 现金贴现   <t&0[l  
  C (113)cash flow budget 现金流量预算   Q % )fuI  
  C (114)cash flow statement 现金流量表   an =8['X  
  C (115)cash ledger 现金分类账   ?(4 =:o  
  C (116)cash limit 现金限额   #D&eov?  
  C (117)CCA 现时成本会计   YqrieDFay!  
  C (118)center 中心   gm\P`~+o  
  C (119)changeover time 变更时间   DhYQ>Gv8U  
  C (120)chartered entity 特许经济个体   UOi8>;k`  
  C (121)cheque 支票   {IJ,y27  
  C (122)cheque register 支票登记薄   K#kU6/  
  C (123)coin analysis 零钱分类   #zyEN+  
  C (124)classification 分类   ESft:3xyw  
  C (125)clock card 工时卡   7NE"+EP\{2  
  C (126)code 代码   ?V3e;n  
  C (127)commitment accounting 承诺确认会计   0ERA(=w5  
  C (128)common cost 共同成本   a^>0XXr}Y  
  C (129)company limited byguarantee 有限担保责任公司   S2'./!3yv  
C (130)company limited shares 股份有限公司   ?v p' /l"  
  C (131)competitive position 竞争能力状况   R#DnV[!\  
  C (132)concept 概念   :>c33X}  
  C (133)conglomerate 跨行业企业   ZkSlztL)Tr  
  C (134)consistency concept 一致性概念   IZoS2^:yw  
  C (135)consolidated accounts 合并报表   HM /2/ /  
  C (136)consolidation accounting 合并会计   mfc\w'  
  C (137)consortium 财团   Vf:/Kokq  
  C (138)contingency plan 应急计划   l03{ ezJk[  
  C (139)contingent liabilities 或有负债   9(V12gn+lk  
  C (140)continuous operation 连续生产   Q30A aG}f  
  C (141)contra 抵消   [W;iR_7T5  
  C (142)contract cost 合同成本   = W$ f +  
  C (143)contract costing 合同成本计算   ;shhg z$  
  C (144)contribution 贡献毛益   yY_Zq\   
  C (145)contribution centre 贡献中心   ,4M7:=gf  
  C (146)contribution chart 贡献图   XvETys@d  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ' @i0~  
  C (148)contribution to salesration 贡献毛益对销售比率   U@T"teGBA  
  C (149)control 控制   Ii FeO  
  C (150)control account 控制帐户   dZ  K /v  
  C (151)control limits 控制限度   LVP2jTz  
  C (152)controllability concept 可控制概念   uxLT*,  
  C (153)controllable cost 可控制成本   *")Req  
  C (154)conversion cost 加工成本   gqJSz}'  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ? Dm={S6  
  C (156)corporate appraisal 公司评估   jfF   
  C (157)corporate planning 公司计划   ?5-Y'(r  
  C (158)corporate social reporting 公司社会报告   )_BQ@5NK  
  C (159)corporation 股份公司   0h=NbLr|S-  
  C (160)cost 成本   @)k/t>r(  
  C (161)cost account 成本帐户   jkTC/9AE|  
  C (162)cost accounting 成本会计   1k"< T7K  
  C (163)cost accounting manual 成本手册   i[_B~/_  
  C (164)cost accounts calendar 成本报表的日历时间   /6",#B}%b  
  C (165)cost adjustment 成本调整   $FXlH;_7  
  C (166)cost allocation 成本分配   pZHx  
  C (167)cost apportionment 成本分摊   n.is+2t  
  C (168)cost attribution 成本归属   PgHe;^?j  
  C (169)cost audit 成本审计   d^h`gu~3  
  C (170)cost behaviour 成本性态   v_^>*Vm*  
  C (171)cost benefit analysis 成本效益分析   {02$pO  
  C (172)cost center 成本中心   fSc)PqLP  
  C (173)cost driver 成本动因
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