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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 ue#Y h  
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  1.audit   审计 X8=s k  
  2.attestation   鉴证 t /CE,DQ  
  3.credibility   可信赖程度 7= x]p  
  4.audit of financial statements 财务报表审计 ;&G8e* bM2  
  5.agreed-upon procedures 执行商定程序 XxEKv=_bc  
  6.high levels of assurance 高水平保证 [vY? !  
  7.compilation 编制 mu =H&JC  
  8.reliability 可靠性 IMay`us]:8  
  9.relevance 相关性 /=2  
  10.professional skepticism 职业谨慎 tL~?)2uEN  
  11.objectivity 客观性 l/w<R  
  12. professional competence 专业胜任能力 I!sB$=n  
  13.Senior/CPA-in-charge 项目经理 6v}WdK  
  14.audit engagement letter 业务约定书 N HL{.8L{  
  15.recurring audit 连续审计 @q]{s+#Xf  
  16.the client 委托人 !{L`Zd;C>w  
  17.change CPA 更换注册会计 e(m#elX  
  18.the existing CPA 现任注册会计师 G\:^9!nwY~  
  19.the successor CPA 后任注册会计师 pn6!QpV5  
  20.the preceding CPA前任注册会计师 G6L /Ny3>_  
  21.issue the audit report 出具审计报告 53cW`F  
  22.expert 专家 {JlW1;Jc7  
  23.the board of directors 董事会 ^UAL5}CQt  
  24.knowledge of the entity‘ s business 了解被审计单位情况 QcDWVM'v  
  25.assess material misstatement risks评估重大错报风险 X#*|_(^  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Q1?G7g]N  
  27.a general knowledge of —— 初步了解―――的情况 -] .Y";  
  28.a more knowledge of—— 进一步了解的情况 ^#VyIF3q  
  29.the prior year‘s working papers 以前年度工作底稿  uM9[  
  30.minutes of meeting 会议纪要 vQpR0IEf]e  
  31.business risks 经营风险 }{Ncww!iN  
  32.appropriateness 适当性 Z:PsQ~M  
  33.accounting estimate 会计估计 h[0,/`qb{  
  34.management representations 管理层声明 4(f4 4' ^  
  35.going concern assumption 持续经营假设 U,4:yc,)s  
  36.audit plan 审计计划 -S"$S16D  
  37.significant audit areas 重点审计领域 R1DXi  
  38.error 错误 &[hq !v  
  39.fraud舞弊 d= -/'_'  
  40.modified or additional procedures 修改或追加审计程序 `2@t) :  
  41.misappropriation of assets 侵占资产 eSgCS*}0$z  
  42.transactions without substance 虚假交易 FaNH+LPe  
  43.unusual pressures 异常压力 nsJN)Pt  
  44.the suspected noncompliance 涉嫌存在违法行为 tGs=08`  
  45.materialiy 重要性 .Qp5wCkM  
  46.exceed the materiality level 超过重要性水平 pGy(JvMw"  
  47.approach the materiality level 接近重要性水平 P#g"c.?;  
  48.an acceptably low level 可接受水平 Jyx6{O j  
  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 (f  0p   
  50.misstatements or omissions 错报或漏报 pA*cF!tq 7  
  51.aggregate 总计 bX:ARe O  
  52.subsequent events 期后事项 +Zx+DW cq  
  53.adjust the financial statements 调整财务报表 F-k3F80=  
  54.perform additional audit procedures 实施追加的审计程序 z Lw=*  
  55.audit risk 审计风险 9@-^! DBM  
  56.detection risk 检查风险 MU^7(s="  
  57.inappropriate audit opinion 不适当的审计意见 M<,E[2op  
  58.material misstatement 重大的错报 3JiDi X"|  
  59.tolerable misstatement 可容忍错报 s|U?{Byb!  
  60.the acceptable level of detection risk 可接受的检查风险 !S[8w9q  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 %/:{x()G  
  62.simall business 小规模企业 %:/_O*~)Yg  
  63.accounting system 会计系统 p*rBT,'  
  64.test of control 控制测试 O7shY4Sr  
  65.walk-through test 穿行测试 a r#p7N  
  66.communication 沟通 J>P{8Aw  
  67.flow chart 流程图 <aR8fU  
  68.reperformance of internal control 重新执行 `":ch9rK  
  69.audit evidence 审计证据 )jK"\'cK  
  70.substantive procedures 实质性程序 RpE69:~PV  
  71.assertions 认定 .Z}ySd:X  
  72.esistence 存在 r[zxb0YA  
  73.occurrence 发生 Y#_,Ig5.  
  74.completeness 完整性 +'H_sMmi{  
  75.rights and obligations 权利和义务 8Hf!@p6R+  
  76.valuation and allocation 计价和分摊 8VJUaL@  
  77.cutoff 截止 i6zfr|`@  
  78.accuracy 准确性 zLlu% Oc  
  79.classification 分类 n\}!'>d'  
  80.inspection 检查 U3 e3  
  81.supervision of counting 监盘 ;f7(d\=y  
  82.observation 观察 kmM1)- v  
  83.confirmation 函证 AlNiqnZ  
  84.computation 计算 F7`3,SzHp  
  85.analytical procedures 分析程序 d*=P8QwL|  
  86.vouch 核对 nJ#uz:(w,  
  87.trace 追查 tt`j!!  
  88.audit sampling 审计抽样 E0^~i:M k  
  89.error 误差 _](vt,|L  
  90.expected error 预期误差 NamBJ\2E1[  
  91.population 总体 5tg  
  92.sampling risk 抽样风险 Z;bzp3v  
  93.non- sampling risk 非抽样风险 I_J;/!l=  
  94.sampling unit 抽样单位 2l#Ogn`k  
  95.statistical sampling 统计抽样 uYlC* z{  
  96.tolerable error 可容忍误差 cs7T AX  
  97.the risk of under reliance 信赖不足风险 g*b`V{/V w  
  98.the risk of over reliance 信赖过度风险 *M5 =PQfb  
  99.the risk of incorrect rejection 误拒风险 F kp;G  
  100. the risk of incorrect acceptance 误受风险 .N8AkQ(Ok  
  101.working trial balance 试算平衡表 oBr/CW  
  102.index and cross-referencing 索引和交叉索引 R74kt36M  
  103.cash receipt 现金收入 .Y!*6I  
  104.cash disbursement 现金支出 u=feR0|8  
  105.bank statement 银行对账单 >[=q9k  
  106.bank reconciliation 银行存款余额调节表 pGz-5afL  
  107.balance sheet date 资产负债表日 RV5X0  
  108.net realizable value 可变现净值 ci>+Zi6  
  109.storeroom 仓库 xR2E? 0T  
  110.sale invoice 销售发票 Z9s tB>?  
  111.price list 价目表 o`HZS|>K*  
  112.positive confirmation request 积极式询证函 |k:MXI  
  113.negative confirmation request 消极式询证函 &'4id[$9  
  114.purchase requisition 请购单 rl9YB %P  
  115.receiving report 验收报告 o&1ewE(O]  
  116.gross margin 毛利 ~k?7XF I  
  117.manufacturing overhead 制造费用 9@ 6y(#s  
  118.material requisition 领料单 .oYUA}  
  119.inventory-taking 存货盘点 /c ~z(wv  
  120.bond certificate 债券 - *!R  
  121.stock certificate 股票 Mxn >WCPo  
  122.audit report 审计报告 s<[%7 6Y!  
  123.entity 被审计单位 y]aV7 `]  
  124.addressee of the audit report 审计报告的收件人 ["4h%{.  
  125.unqualified opinion 无保留意见 " 4#V$V  
  126.qualified opinion 保留意见 XKB)++Q=  
  127.disclaimer of opinion 无法表示意见 YYHtd,0\+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   f n )m$\2  
  A (2)absorbed overhead 已吸收制造费用 LFob1HH*8  
  A (3)absorption costing 吸收成本计算 ^4_)a0Kcm,  
  A (4)account 账户,报表   1u7Kc'.xc  
  A (5)accounting postulate 会计假设   >S3iP?V7  
  A (6)accounting series release 会计公告文件   6+(g4MW  
  A (7)accounting valuation 会计计价   t\E#8  
  A (8)account sale 承销清单 *|ez|*-  
  A (9)accountability concept 经营责任概念   _Iy0-=G  
  A (10)accountancy 会计职业   ^AK<]r<?L?  
  A (11)accountant 会计师   -! Hn,93  
  A (12)accounting 会计   @d QIl#  
  A (13)agency cost 代理成本   a:Js i=  
  A (14)accounting bases 会计基础   4G0Er?D   
  A (15)accounting manual 会计手册   _eM\ /(v[  
  A (16)accounting period 会计期间   1GKd*z  
  A (17)accounting policies 会计方针   :zZK%} G<  
  A (18)accounting rate of return 会计报酬率   R)d1]k8  
  A (19)accounting reference date 会计参照日   rvuskXdo  
  A (20)accounting reference period 会计参照期间   @6 uB78U4O  
  A (21)accrual concept 应计概念   vO!p8r F  
  A (22)accrual expenses 应计费用   s~$ZTzV  
  A (23)acid test ration 速动比率(酸性测试比率)   nIJ2*QJ  
  A (24)acquisition 购置   R9nW5f Nf  
  A (25)acquisition accounting 收购会计   yB\}e'J^  
  A (26)activity based accounting 作业基础成本计算   A;n3""  
  A (27)adjusting events 调整事项    0Lmq?D  
  A (28)administrative expenses 行政管理费   7{=/rbZT?  
  A (29)advice note 发货通知   T1jAY^^I  
  A (30)amortization 摊销   g-"@%ps  
  A (31)analytical review 分析性检查   L\}o(P(  
  A (32)annual equivalent cost 年度等量成本法   Hj't.lg+j  
  A (33)annual report and accounts 年度报告和报表   p 9Zi}!  
  A (34)appraisal cost 检验成本   ) WavG1  
  A (35)appropriation account 盈余分配账户   A#$oY{"2Y  
  A (36)articles of association 公司章程细则   ]3]I`e{  
  A (37)assets 资产   F|3Te?_  
  A (38)assets cover 资产保障   p/L|;c  
  A (39)asset value per share 每股资产价值   .dX ^3  
  A (40)associated company 联营公司   @ofivCc<%  
  A (41)attainable standard 可达标准   J7q^4M+o:  
;`',M6g  
 A (42)attributable profit 可归属利润   =B@ +[b0Z  
  A (43)audit 审计   @S\!wjl]C  
  A (44)audit report 审计报告   U;u@\E@2  
  A (45)auditing standards 审计准则   UZ7Zzc#g  
  A (46)authorized share capital 额定股本   esU9  
  A (47)available hours 可用小时   "C%<R  
  A (48)avoidable costs 可避免成本 5H#f;L\k  
  B (49)back-to-back loan 易币贷款   6U5L>sQ  
  B (50)backflush accounting 倒退成本计算   IHHL. gT  
  B (51)bad debts 坏帐   tIfA]pE  
  B (52)bad debts ratio 坏帐比率   9$ZQuHSw 7  
  B (53)bank charges 银行手续费   |N, KA|Gdq  
  B (54)bank overdraft 银行透支   2#LTd{  
  B (55)bank reconciliation 银行存款调节表   dPZrX{ c  
  B (56)bank statement 银行对账单   %^tKt  
  B (57)bankruptcy 破产   ]R[j ]E.  
  B (58)basis of apportionment 分摊基础   ^k6 A,Ak  
  B (59)batch 批量   f Ne9as  
  B (60)batch costing 分批成本计算   ci*r em  
  B (61)beta factor B(市场)风险因素   x6Zhw9RV  
  B (62)bill 账单   EYWRTh  
  B (63)bill of exchange 汇票   \6A Yx[|  
  B (64)bill of landing 提单   ieuq9ah#  
  B (65)bill of materials 用料预计单   8AL`<8$  
  B (66)bill payable 应付票据   ?e( y/  
  B (67)bill receivable 应收票据   *YH5kX  
  B (68)bin card 存货记录卡   & -L$B  
  B (69)bonus 红利   B8A-|S!,U  
  B (70)book-keeping 薄记   &$$KC?!w  
  B (71)Boston classification 波士顿分类   W jLy7&  
  B (72)breakeven chart 保本图   ]S!:p>R  
  B (73)breakeven point 保本点   E;m]RtvH  
  B (74)breaking-down time 复位时间   &[71~.Od  
  B (75)budget 预算   c"HB7  
  B (76)budget center 预算中心   8Ld{Xg  
  B (77)budget cost allowance 预算成本折让   S&(MR%".  
  B (78)budget manual 预算手册   I!sh+e  
  B (79)budget period 预算期间   &w15 GO;4  
  B (80)budgetary control 预算控制   tNpBRk(}  
  B (81)budgeted capacity 预算生产能力   u~b;m  
  B (82)burden 制造费用   [0vgA#6I  
  B (83)business center 经营中心   4z6i{n-k  
  B (84)business entity 营业个体   %-9?rO r  
  B (85)business unit 经营单位   n}0n!Pr^  
 B (86)buy-out management 管理性购买产权   { 3,_i66  
  B (87)by-product 副产品 aia`mO]  
  C (88)called-up share capital 催缴股本   _yx~t  
  C (89)capacity 生产能力   iM \3~3'  
  C (90)capacity ratios 生产能力比率   s'$5]9$S  
  C (91)capital 资本   Vx'82CIC  
  C (92)capital assets pricing model资本资产计价模式   |T`ZK?B+u  
  C (93)capital commitment 承诺资本   VZveNz@]r  
  C (94)capital employed 已运用的资本   }-`N^  
  C (95)capital expenditure 资本支出   `Xs3^FJt  
  C (96)capital expenditureauthorization 资本支出核准   \vg(@)$q   
  C (97)capital expenditure control 资本支出控制   @nWhUH%  
  C (98)capital expenditure proposal资本支出申请   HrOq>CSR  
  C (99)capital funding planning 资本基金筹集计划    SXqWq  
  C (100)capital gain 资本收益   P}"=67$  
  C (101)capital investment appraisal资本投资评估   P"-*'q,9  
  C (102)capital maintenance 资本保全   Ygeg[S!7  
  C (103)capital resource planning 资本资源计划   eR1SPS1+  
  C (104)capital surplus 资本盈余   /;5U-<qf  
  C (105)capital turnover 资本周转率   0FN;^hP5|  
  C (106)card 记录卡   stxei 6  
  C (107)cash 现金   FZFYwU\~.L  
  C (108)cash account 现金账户   OdKfU^  
  C (109)cash book 现金账薄   %<dvd IB  
  C (110)cash cow 金牛产品   jpwR\"UJ  
  C (111)cash flow 现金流量   q8Jhs7fv  
  C (112)cash discounted 现金贴现    ujin+;1  
  C (113)cash flow budget 现金流量预算   \_v jc]?  
  C (114)cash flow statement 现金流量表   y<9' 3\  
  C (115)cash ledger 现金分类账   D;1?IeS  
  C (116)cash limit 现金限额   Ow" e3]}Mt  
  C (117)CCA 现时成本会计   ZYS`M?Au  
  C (118)center 中心   7Gh+EJJ3I  
  C (119)changeover time 变更时间   }H5~@c$  
  C (120)chartered entity 特许经济个体   ^U q%-a  
  C (121)cheque 支票   I3I1<}>]Z  
  C (122)cheque register 支票登记薄   gDN7ly]6M  
  C (123)coin analysis 零钱分类   #}xw *)3  
  C (124)classification 分类   1  b&<De  
  C (125)clock card 工时卡   |lDxk[  
  C (126)code 代码   \=1$$EDS9  
  C (127)commitment accounting 承诺确认会计   F>F2Yql&W  
  C (128)common cost 共同成本   &u`]Zn   
  C (129)company limited byguarantee 有限担保责任公司   ?2(5 2?cJ  
C (130)company limited shares 股份有限公司   AONEUSxJ  
  C (131)competitive position 竞争能力状况   Tv[h2_+E  
  C (132)concept 概念   aRV .;S  
  C (133)conglomerate 跨行业企业   G-6k[-@-v  
  C (134)consistency concept 一致性概念   vZiuElxKi  
  C (135)consolidated accounts 合并报表   2RbK##`vC  
  C (136)consolidation accounting 合并会计   G'U! #  
  C (137)consortium 财团   Iwx~kvz\_(  
  C (138)contingency plan 应急计划   WqO4_;X6/  
  C (139)contingent liabilities 或有负债   Xi~7pH  
  C (140)continuous operation 连续生产   8P?p  
  C (141)contra 抵消   oBS m>V  
  C (142)contract cost 合同成本   H8x66}  
  C (143)contract costing 合同成本计算   .vnQZ*6  
  C (144)contribution 贡献毛益   ^j!2I&h1  
  C (145)contribution centre 贡献中心   MvKr ~  
  C (146)contribution chart 贡献图   %O|+` "  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   PyoIhe&ep  
  C (148)contribution to salesration 贡献毛益对销售比率   h`n) b  
  C (149)control 控制   y9Q #%a8V  
  C (150)control account 控制帐户   41v#|%\w  
  C (151)control limits 控制限度   <GWzdj?  
  C (152)controllability concept 可控制概念   |1pD n7  
  C (153)controllable cost 可控制成本   .fgVzDR|+  
  C (154)conversion cost 加工成本   O#@G .~n?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   29HyeLB@  
  C (156)corporate appraisal 公司评估    ;?G..,  
  C (157)corporate planning 公司计划   ( 5 BZZ  
  C (158)corporate social reporting 公司社会报告   $L4h'(s  
  C (159)corporation 股份公司   )61X,z  
  C (160)cost 成本   @tIY%;Bgk  
  C (161)cost account 成本帐户   ~@\sN+VS  
  C (162)cost accounting 成本会计   it$w.v+W7V  
  C (163)cost accounting manual 成本手册   &J\<"3  
  C (164)cost accounts calendar 成本报表的日历时间   p:; `X!  
  C (165)cost adjustment 成本调整   [gDl<6a#4  
  C (166)cost allocation 成本分配   i7b^b>B|e  
  C (167)cost apportionment 成本分摊   b OolBKV  
  C (168)cost attribution 成本归属   TCR|wi] kW  
  C (169)cost audit 成本审计   ffQm"s:P  
  C (170)cost behaviour 成本性态   ?j;,:n   
  C (171)cost benefit analysis 成本效益分析   /:d6I].  
  C (172)cost center 成本中心   /,,IM/(6^  
  C (173)cost driver 成本动因
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