论坛风格切换切换到宽版
  • 1829阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
|*t2IVwX  
w =F9>  
注会《审计》英语常用词汇 /g>-s&w  
&UH0Tw4   
4eB'mPor  
  1.audit   审计 ]8%E'd  
  2.attestation   鉴证 2+y wy^  
  3.credibility   可信赖程度 H4`>B>\  
  4.audit of financial statements 财务报表审计 Ydr h+  
  5.agreed-upon procedures 执行商定程序 {v'eP[  
  6.high levels of assurance 高水平保证 z&H.fsL  
  7.compilation 编制 !IR cv a  
  8.reliability 可靠性 s~Ivq+ipr;  
  9.relevance 相关性 XFoSGqD  
  10.professional skepticism 职业谨慎 Ut2T:%m{  
  11.objectivity 客观性 ,X3D< wl  
  12. professional competence 专业胜任能力 {,5 .svO  
  13.Senior/CPA-in-charge 项目经理 ?<4pYEP  
  14.audit engagement letter 业务约定书 xKE=$SV(  
  15.recurring audit 连续审计 BC!) g+8  
  16.the client 委托人 c&bhb[  
  17.change CPA 更换注册会计 *-=/" m  
  18.the existing CPA 现任注册会计师 * ;sz/.  
  19.the successor CPA 后任注册会计师 T+T)~!{%  
  20.the preceding CPA前任注册会计师 =KQIrS:  
  21.issue the audit report 出具审计报告 ~.x#ic  
  22.expert 专家 IN3-ZNx  
  23.the board of directors 董事会 N<SW $ o  
  24.knowledge of the entity‘ s business 了解被审计单位情况 $s=` {vv  
  25.assess material misstatement risks评估重大错报风险 4J[zNB]  
  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 3M?O(oO  
  27.a general knowledge of —— 初步了解―――的情况 !EKt$8W  
  28.a more knowledge of—— 进一步了解的情况 }JtcAuQt  
  29.the prior year‘s working papers 以前年度工作底稿 n eu<zSS  
  30.minutes of meeting 会议纪要 rPy,PQG2w  
  31.business risks 经营风险 rNhS\1-  
  32.appropriateness 适当性 i Ehc<  
  33.accounting estimate 会计估计 Eg1TF oIWl  
  34.management representations 管理层声明 O1jiD_Y!9  
  35.going concern assumption 持续经营假设 >x%HqP#_V  
  36.audit plan 审计计划 ^|oI^"I Q=  
  37.significant audit areas 重点审计领域 &iu]M=Y b  
  38.error 错误 e=h-}XRC  
  39.fraud舞弊 T\Xf0|y  
  40.modified or additional procedures 修改或追加审计程序 6, j60`f)  
  41.misappropriation of assets 侵占资产 tYTl-c  
  42.transactions without substance 虚假交易 G0h&0e{w  
  43.unusual pressures 异常压力 &V 7J5~_  
  44.the suspected noncompliance 涉嫌存在违法行为 $W}:,]hoj  
  45.materialiy 重要性 .0yBI=QI  
  46.exceed the materiality level 超过重要性水平 ~*3Si(4l/  
  47.approach the materiality level 接近重要性水平 ^! h3#4  
  48.an acceptably low level 可接受水平 ^7>~y (  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 J#H,QYnf(L  
  50.misstatements or omissions 错报或漏报 v(Kj6 '  
  51.aggregate 总计 M^\`~{*T  
  52.subsequent events 期后事项 ;\}d QsX  
  53.adjust the financial statements 调整财务报表 I-8I/RRkmP  
  54.perform additional audit procedures 实施追加的审计程序 6wpu[  
  55.audit risk 审计风险 A-B>VX   
  56.detection risk 检查风险 cg^~P-i@*  
  57.inappropriate audit opinion 不适当的审计意见 CB9:53zK9  
  58.material misstatement 重大的错报 I/upiqy  
  59.tolerable misstatement 可容忍错报 4 /{pz$  
  60.the acceptable level of detection risk 可接受的检查风险 eK(k;$4\^Y  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 o1\N) %  
  62.simall business 小规模企业 \nyqW4nTm  
  63.accounting system 会计系统 SN")u  
  64.test of control 控制测试 |1H9,:*%  
  65.walk-through test 穿行测试 Ar~<l2,{r  
  66.communication 沟通 a5m[ N'kah  
  67.flow chart 流程图 WF~x`w&\  
  68.reperformance of internal control 重新执行 kLF3s#k  
  69.audit evidence 审计证据 #k/T\PQ0s  
  70.substantive procedures 实质性程序 wbr$w>n  
  71.assertions 认定 qYVeFSS  
  72.esistence 存在 }vx 46  
  73.occurrence 发生 %OHWGac"i  
  74.completeness 完整性 J"h2"$v,  
  75.rights and obligations 权利和义务 ~C>;0a;<:  
  76.valuation and allocation 计价和分摊 S['%>  
  77.cutoff 截止 ,>qtnwvlHP  
  78.accuracy 准确性 $<=d[ 6  
  79.classification 分类 }+S~Ah?(  
  80.inspection 检查 -#;ZZ \fdj  
  81.supervision of counting 监盘 .P T7  
  82.observation 观察 (gE<`b  
  83.confirmation 函证 9 4bDJy1  
  84.computation 计算 dg*xo9Xi`  
  85.analytical procedures 分析程序 h5@7@w%  
  86.vouch 核对 90F.9rh  
  87.trace 追查 qmPu D/ c  
  88.audit sampling 审计抽样 3rZPVR$))  
  89.error 误差 0H%zkJ>Q  
  90.expected error 预期误差 CD#U`jf  
  91.population 总体 CU c ,  
  92.sampling risk 抽样风险 -/B*\X[  
  93.non- sampling risk 非抽样风险 \Js*>xA  
  94.sampling unit 抽样单位 j p}.W  
  95.statistical sampling 统计抽样 w(S&X"~  
  96.tolerable error 可容忍误差 hxJKYU^%m  
  97.the risk of under reliance 信赖不足风险 Fsq)co  
  98.the risk of over reliance 信赖过度风险 opn6 C )  
  99.the risk of incorrect rejection 误拒风险 KCbOO8cQS  
  100. the risk of incorrect acceptance 误受风险 L{;Q6_ m  
  101.working trial balance 试算平衡表 W:j9KhvT  
  102.index and cross-referencing 索引和交叉索引 #68$'Rl"o1  
  103.cash receipt 现金收入 2YQBw,gG  
  104.cash disbursement 现金支出 < fe.  
  105.bank statement 银行对账单 dR>$vbjh1Z  
  106.bank reconciliation 银行存款余额调节表 U4Y)Jk  
  107.balance sheet date 资产负债表日 "5$p=|  
  108.net realizable value 可变现净值 ;InMgo,  
  109.storeroom 仓库 A? jaS9 &)  
  110.sale invoice 销售发票  .MDSP/s  
  111.price list 价目表 &.yX41 R  
  112.positive confirmation request 积极式询证函 v^t oe  
  113.negative confirmation request 消极式询证函 1W0[|Hf2v*  
  114.purchase requisition 请购单 qKeR}&b  
  115.receiving report 验收报告 1S+T:n  
  116.gross margin 毛利 =<#++;!I  
  117.manufacturing overhead 制造费用 cw0 @Z0  
  118.material requisition 领料单 ,G? Kb#  
  119.inventory-taking 存货盘点 .bV^u  
  120.bond certificate 债券 Je^ ;[^  
  121.stock certificate 股票 4 u0?[v[Hu  
  122.audit report 审计报告 3*7klu  
  123.entity 被审计单位 Wy1.nn[  
  124.addressee of the audit report 审计报告的收件人 F!?f|z,/  
  125.unqualified opinion 无保留意见 i-WP#\s  
  126.qualified opinion 保留意见 )VG>6x  
  127.disclaimer of opinion 无法表示意见 BlT)hG(M>  
  128.adverse opinion 否定意见
KL(s Vj^e  
^*y 1Fn0  
A (1)ABC 作业基础成本计算   -m=!SQ >9  
  A (2)absorbed overhead 已吸收制造费用 RMs8aZCa  
  A (3)absorption costing 吸收成本计算 FL$S_JAw  
  A (4)account 账户,报表   d}?KPJ{  
  A (5)accounting postulate 会计假设   Jfv'M<I  
  A (6)accounting series release 会计公告文件   !w!k0z]  
  A (7)accounting valuation 会计计价   w JgH15oB  
  A (8)account sale 承销清单 VggSDb  
  A (9)accountability concept 经营责任概念   V=>]&95-f  
  A (10)accountancy 会计职业   :To{&T  
  A (11)accountant 会计师   .k up[d(  
  A (12)accounting 会计   Ya<V@qd  
  A (13)agency cost 代理成本   \SgBI/L^  
  A (14)accounting bases 会计基础   j,i) ecZ>  
  A (15)accounting manual 会计手册   #'i,'h+F  
  A (16)accounting period 会计期间   LZ(K{+U/  
  A (17)accounting policies 会计方针   X$% W&:  
  A (18)accounting rate of return 会计报酬率   6RSit  
  A (19)accounting reference date 会计参照日   BOdlz#&s  
  A (20)accounting reference period 会计参照期间   Hy'EbQ  
  A (21)accrual concept 应计概念   j39"iAn  
  A (22)accrual expenses 应计费用   931GJA~g  
  A (23)acid test ration 速动比率(酸性测试比率)   @,G\` ;Ma  
  A (24)acquisition 购置   ?aB%h |VA  
  A (25)acquisition accounting 收购会计   x],XiSyp  
  A (26)activity based accounting 作业基础成本计算   CqX*.j{  
  A (27)adjusting events 调整事项   ;kG"m7-/  
  A (28)administrative expenses 行政管理费   HYJEz2RF  
  A (29)advice note 发货通知   p~(STHDe#  
  A (30)amortization 摊销   iK5[P  
  A (31)analytical review 分析性检查   S,Qa\\~z  
  A (32)annual equivalent cost 年度等量成本法   olHmRJ  
  A (33)annual report and accounts 年度报告和报表   fC O<-L9k$  
  A (34)appraisal cost 检验成本   NJ$Qm.S  
  A (35)appropriation account 盈余分配账户   Z;dR :|%)  
  A (36)articles of association 公司章程细则   d7Cs a c  
  A (37)assets 资产   BuitM|k'  
  A (38)assets cover 资产保障   3Zpq#  
  A (39)asset value per share 每股资产价值   #rz!d/)Q  
  A (40)associated company 联营公司   \^'-=8<*>  
  A (41)attainable standard 可达标准   8|!"CQJ|H  
%_39Wa  
 A (42)attributable profit 可归属利润   EyV5FWb58  
  A (43)audit 审计    Oo~   
  A (44)audit report 审计报告   >V%.=})K  
  A (45)auditing standards 审计准则   r. rzU  
  A (46)authorized share capital 额定股本   +QSH*(,  
  A (47)available hours 可用小时   =|c7#GaiF  
  A (48)avoidable costs 可避免成本 pQ ul0]  
  B (49)back-to-back loan 易币贷款   Psf{~ (Ii  
  B (50)backflush accounting 倒退成本计算   i DsY 5l  
  B (51)bad debts 坏帐   {"N:2  
  B (52)bad debts ratio 坏帐比率   @c>MROlrlF  
  B (53)bank charges 银行手续费   GJF ,w{J  
  B (54)bank overdraft 银行透支   ( ~JtKSq%  
  B (55)bank reconciliation 银行存款调节表   ?|Wxqo  
  B (56)bank statement 银行对账单   6jov8GIAt  
  B (57)bankruptcy 破产   $>wN:uN(  
  B (58)basis of apportionment 分摊基础   O_DT7;g  
  B (59)batch 批量   }h sR}  
  B (60)batch costing 分批成本计算   `0 W+(9}  
  B (61)beta factor B(市场)风险因素   {X nBj}C  
  B (62)bill 账单   TyR@3H  
  B (63)bill of exchange 汇票   M~9IL\J^G  
  B (64)bill of landing 提单   --vJR/-  
  B (65)bill of materials 用料预计单   Ga <=Di):  
  B (66)bill payable 应付票据   4~d:@Gmk&  
  B (67)bill receivable 应收票据   I3ugBLxVC3  
  B (68)bin card 存货记录卡   T-js*  
  B (69)bonus 红利   =ATQ2\T$m  
  B (70)book-keeping 薄记   raMtTL+  
  B (71)Boston classification 波士顿分类   7VLn$q]:  
  B (72)breakeven chart 保本图   3)(uC+?[  
  B (73)breakeven point 保本点   JFkx=![  
  B (74)breaking-down time 复位时间   cNy*< Tv  
  B (75)budget 预算   X9&>.?r  
  B (76)budget center 预算中心   @k-GyV-v  
  B (77)budget cost allowance 预算成本折让   OskQ[ e0  
  B (78)budget manual 预算手册   z gxMDLH  
  B (79)budget period 预算期间   +N|t:8qaf  
  B (80)budgetary control 预算控制   @G|z _  
  B (81)budgeted capacity 预算生产能力   ~UwqQD1p  
  B (82)burden 制造费用   T9>,Mx%D[  
  B (83)business center 经营中心   2Fbg"de3-  
  B (84)business entity 营业个体   "2"2qZ*h}  
  B (85)business unit 经营单位   @~i : 8  
 B (86)buy-out management 管理性购买产权   Ou|kb61zg  
  B (87)by-product 副产品 HoZsDs.XZ  
  C (88)called-up share capital 催缴股本   0.U- tg0  
  C (89)capacity 生产能力   Q_k'7Z\g$  
  C (90)capacity ratios 生产能力比率   Bv 7os3xb  
  C (91)capital 资本   &sJ6k/l  
  C (92)capital assets pricing model资本资产计价模式   C&.Q|S2_  
  C (93)capital commitment 承诺资本   IL%P\Zs  
  C (94)capital employed 已运用的资本   FJsM3|{2=d  
  C (95)capital expenditure 资本支出   i06|P I  
  C (96)capital expenditureauthorization 资本支出核准   ,Mn`kL<F  
  C (97)capital expenditure control 资本支出控制   7aHP;X~0  
  C (98)capital expenditure proposal资本支出申请   J(,{ -d-E  
  C (99)capital funding planning 资本基金筹集计划   ?{OU%usQwE  
  C (100)capital gain 资本收益   8`|Z9umW*  
  C (101)capital investment appraisal资本投资评估   YizwKcuZ  
  C (102)capital maintenance 资本保全   Li EDTXRz  
  C (103)capital resource planning 资本资源计划   CI|#,^  
  C (104)capital surplus 资本盈余   w!Ii   
  C (105)capital turnover 资本周转率   ERfSJ  
  C (106)card 记录卡   5^N` ~  
  C (107)cash 现金   ?oU5H  
  C (108)cash account 现金账户   .ITTYQHv)  
  C (109)cash book 现金账薄   l~x 6R~q  
  C (110)cash cow 金牛产品   Z:VT%-  
  C (111)cash flow 现金流量   6'.CW4L  
  C (112)cash discounted 现金贴现   $N4i)>&T2  
  C (113)cash flow budget 现金流量预算   0)9n${P7d  
  C (114)cash flow statement 现金流量表   4CxU eq  
  C (115)cash ledger 现金分类账   /Em6+DN>  
  C (116)cash limit 现金限额   6+SaO !lR  
  C (117)CCA 现时成本会计   3 nx*M=  
  C (118)center 中心   ~W_ T3@  
  C (119)changeover time 变更时间   !*,m=*[3  
  C (120)chartered entity 特许经济个体   PWS5s^WM  
  C (121)cheque 支票    [4mIww%  
  C (122)cheque register 支票登记薄   D\z`+TyJ  
  C (123)coin analysis 零钱分类   wHs4~"EY9  
  C (124)classification 分类   p7,dl*'  
  C (125)clock card 工时卡   J+qcA}  
  C (126)code 代码   w#>CYP`0k6  
  C (127)commitment accounting 承诺确认会计   )yS S2  
  C (128)common cost 共同成本   + $Lc'G+:  
  C (129)company limited byguarantee 有限担保责任公司   n7bML?f'  
C (130)company limited shares 股份有限公司   Z07SK ' U  
  C (131)competitive position 竞争能力状况   \*30E<;C_  
  C (132)concept 概念   3Zm;:v4y  
  C (133)conglomerate 跨行业企业   -g4 {:!*D  
  C (134)consistency concept 一致性概念   r@G34Q C+  
  C (135)consolidated accounts 合并报表   zCj#Nfm  
  C (136)consolidation accounting 合并会计   j"vL$h  
  C (137)consortium 财团   _TVKvRh  
  C (138)contingency plan 应急计划   -D wO*f  
  C (139)contingent liabilities 或有负债   xsx0ZovhY  
  C (140)continuous operation 连续生产   G=m18Bv{  
  C (141)contra 抵消   KK/siG~O  
  C (142)contract cost 合同成本   %}Z1KiRiX  
  C (143)contract costing 合同成本计算   ]KQBek#DD  
  C (144)contribution 贡献毛益   b5l;bXp]  
  C (145)contribution centre 贡献中心   Bv^5L>JZ/  
  C (146)contribution chart 贡献图   BBj>ML\X  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   kp,$ NfD  
  C (148)contribution to salesration 贡献毛益对销售比率   i5czm?x  
  C (149)control 控制   v.>95|8  
  C (150)control account 控制帐户   (6i. >%|_  
  C (151)control limits 控制限度   `q7X(x  
  C (152)controllability concept 可控制概念   DxG8`}+  
  C (153)controllable cost 可控制成本   {BD G;e  
  C (154)conversion cost 加工成本   #$ ,b )Uy  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;_A ?Zl}  
  C (156)corporate appraisal 公司评估   ,UW!?}@  
  C (157)corporate planning 公司计划   l'Uj"9r,  
  C (158)corporate social reporting 公司社会报告   y2>AbrJ  
  C (159)corporation 股份公司   ;x-]1xx_  
  C (160)cost 成本   9@ :QBe3]  
  C (161)cost account 成本帐户   Rrp-SR?O  
  C (162)cost accounting 成本会计   )8V=!73   
  C (163)cost accounting manual 成本手册   evz@c)8  
  C (164)cost accounts calendar 成本报表的日历时间   =L, 7~9  
  C (165)cost adjustment 成本调整   P u,JR  
  C (166)cost allocation 成本分配   g<Y N#  
  C (167)cost apportionment 成本分摊   WI-I+0sE  
  C (168)cost attribution 成本归属   J|DY /v  
  C (169)cost audit 成本审计   Vv*](iM  
  C (170)cost behaviour 成本性态   q'`LwAU}  
  C (171)cost benefit analysis 成本效益分析   1oL3y;>iL  
  C (172)cost center 成本中心   fD2 )/5j1  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个