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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 x1R<oB |  
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  1.audit   审计 "iTi+UZxe  
  2.attestation   鉴证 JQ]A"xTIa*  
  3.credibility   可信赖程度 'z3I*[!  
  4.audit of financial statements 财务报表审计 ]B r 6!U4~  
  5.agreed-upon procedures 执行商定程序 I Z{DR  
  6.high levels of assurance 高水平保证 @a}jnl(2  
  7.compilation 编制 uu+)r  
  8.reliability 可靠性 ww$Ec  
  9.relevance 相关性 :f5"w+   
  10.professional skepticism 职业谨慎 M[7$cfp-Y~  
  11.objectivity 客观性 '?MT " G  
  12. professional competence 专业胜任能力 j?y_ H[Z  
  13.Senior/CPA-in-charge 项目经理 X[KHI1@w  
  14.audit engagement letter 业务约定书 El#"vIg(\  
  15.recurring audit 连续审计 "s5[w+,R  
  16.the client 委托人 ae|j#!~oi  
  17.change CPA 更换注册会计 &+zS4)UK  
  18.the existing CPA 现任注册会计师 6E@qZvQ  
  19.the successor CPA 后任注册会计师 s+OXT4>+  
  20.the preceding CPA前任注册会计师 vX/(" [  
  21.issue the audit report 出具审计报告 sW]fPa(cn,  
  22.expert 专家 e.jbFSnA  
  23.the board of directors 董事会 Pmj%QhOYE  
  24.knowledge of the entity‘ s business 了解被审计单位情况 %#$K P  
  25.assess material misstatement risks评估重大错报风险 w_]`)$9  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %uy5la  
  27.a general knowledge of —— 初步了解―――的情况 FA3YiX(-e  
  28.a more knowledge of—— 进一步了解的情况 G2BB]] m3  
  29.the prior year‘s working papers 以前年度工作底稿 #[.aj2  
  30.minutes of meeting 会议纪要 y$C\b\hM  
  31.business risks 经营风险 XdxSi"+  
  32.appropriateness 适当性 .DG`~Fpk  
  33.accounting estimate 会计估计 #9ZHt5T=$  
  34.management representations 管理层声明 k~=_]sLn  
  35.going concern assumption 持续经营假设 lLi)?  
  36.audit plan 审计计划 4RoE>m1[G  
  37.significant audit areas 重点审计领域 38l 8n.  
  38.error 错误 pDV8B/{  
  39.fraud舞弊 dcbE<W#ss  
  40.modified or additional procedures 修改或追加审计程序 WYXh1_nyk  
  41.misappropriation of assets 侵占资产 @m+2e C77  
  42.transactions without substance 虚假交易 ap|$8 G  
  43.unusual pressures 异常压力 H^r;,Q$9  
  44.the suspected noncompliance 涉嫌存在违法行为 oZwu`~h Y  
  45.materialiy 重要性 AD^Q`7K?uR  
  46.exceed the materiality level 超过重要性水平 ft><Ql3  
  47.approach the materiality level 接近重要性水平 y0_z_S#gO  
  48.an acceptably low level 可接受水平 #4BwYj(Sl  
  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 C 5 xsh  
  50.misstatements or omissions 错报或漏报 B Ms?+  
  51.aggregate 总计 tqXr6+!Q  
  52.subsequent events 期后事项 ;G|#i? JJ  
  53.adjust the financial statements 调整财务报表 oo2CF!Xy  
  54.perform additional audit procedures 实施追加的审计程序 ,,HoD~]rd  
  55.audit risk 审计风险 zSo(+D &[  
  56.detection risk 检查风险 6Mh"{N7  
  57.inappropriate audit opinion 不适当的审计意见 >&%#`PKT  
  58.material misstatement 重大的错报 ^LAnR>mz^r  
  59.tolerable misstatement 可容忍错报 &.1qixXIr  
  60.the acceptable level of detection risk 可接受的检查风险 $@^*lUw  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 g?E8zf `  
  62.simall business 小规模企业 ,y}@I"  
  63.accounting system 会计系统 &5d~ODO  
  64.test of control 控制测试 1'4?}0Dok  
  65.walk-through test 穿行测试 _ 2 oZhJ  
  66.communication 沟通 yB2}[1  
  67.flow chart 流程图 Fv$oXg/  
  68.reperformance of internal control 重新执行 JBk >|q"  
  69.audit evidence 审计证据 B |SE |  
  70.substantive procedures 实质性程序 hAU@}"=G  
  71.assertions 认定 ,4--3 MU  
  72.esistence 存在 eY\w ?pT2  
  73.occurrence 发生 /^hc8X  
  74.completeness 完整性 9oQ$w?=#$  
  75.rights and obligations 权利和义务 xVN(It7g  
  76.valuation and allocation 计价和分摊 7.FD16  
  77.cutoff 截止 .oH)eD  
  78.accuracy 准确性 i +ICgMcd  
  79.classification 分类 }?^]-`b  
  80.inspection 检查 P "f4`q  
  81.supervision of counting 监盘 *3\N j6  
  82.observation 观察 8 /T[dn  
  83.confirmation 函证  OEnCN  
  84.computation 计算 9 iV_  
  85.analytical procedures 分析程序 H/}W_ h^^  
  86.vouch 核对 F4PWL|1  
  87.trace 追查 V@o#" gZ  
  88.audit sampling 审计抽样 ~$d(@ T&  
  89.error 误差 k&lfxb9pd  
  90.expected error 预期误差 9";qR,  
  91.population 总体 i5cK5MaD  
  92.sampling risk 抽样风险 suHi sc*  
  93.non- sampling risk 非抽样风险 |.;*,bb|3  
  94.sampling unit 抽样单位 QD^q\9U[  
  95.statistical sampling 统计抽样 Q6;bORN  
  96.tolerable error 可容忍误差 [JYy  
  97.the risk of under reliance 信赖不足风险 <f#pS[A  
  98.the risk of over reliance 信赖过度风险 p^k*[3$0  
  99.the risk of incorrect rejection 误拒风险 lk.Mc6)  
  100. the risk of incorrect acceptance 误受风险 S SfNI>  
  101.working trial balance 试算平衡表 %>!W+rO,  
  102.index and cross-referencing 索引和交叉索引 m:6*4_!  
  103.cash receipt 现金收入 ,H>'1~q  
  104.cash disbursement 现金支出 V3(8?Fz.  
  105.bank statement 银行对账单 =[,EFkU?B  
  106.bank reconciliation 银行存款余额调节表 4s 6,`-  
  107.balance sheet date 资产负债表日 S!66t?vHB  
  108.net realizable value 可变现净值 < :4b4Nl  
  109.storeroom 仓库 9Ed=`c  
  110.sale invoice 销售发票 bbT1p :RF  
  111.price list 价目表 L~Y^ O`c  
  112.positive confirmation request 积极式询证函 _*ar\A`  
  113.negative confirmation request 消极式询证函 W`uq,r0Xsy  
  114.purchase requisition 请购单 {Z1KU8tp  
  115.receiving report 验收报告 :.u2^*<  
  116.gross margin 毛利 {F;"m&3Lt  
  117.manufacturing overhead 制造费用 nK}-^Ur  
  118.material requisition 领料单 1`GW>ZKv  
  119.inventory-taking 存货盘点 *!pn6OJ"Q}  
  120.bond certificate 债券 Ca -.&$f  
  121.stock certificate 股票 Y`."=8R~  
  122.audit report 审计报告 yz"hU  
  123.entity 被审计单位 0#CmB4!<O  
  124.addressee of the audit report 审计报告的收件人 wxJoWbn  
  125.unqualified opinion 无保留意见 8[;AFm?,`  
  126.qualified opinion 保留意见 re4A5Ev$  
  127.disclaimer of opinion 无法表示意见 p8FXlTk  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   U/-k'6=M  
  A (2)absorbed overhead 已吸收制造费用 gC(@]%  
  A (3)absorption costing 吸收成本计算 i*r ag0Mw  
  A (4)account 账户,报表   >qBJK)LHOv  
  A (5)accounting postulate 会计假设   Xl:.`{5L  
  A (6)accounting series release 会计公告文件   GI@;76Qf  
  A (7)accounting valuation 会计计价   WIabQ_fX  
  A (8)account sale 承销清单 iBwM]Eyv.  
  A (9)accountability concept 经营责任概念   hj}PL  
  A (10)accountancy 会计职业   V|~o`(]  
  A (11)accountant 会计师   Lp(i&A  
  A (12)accounting 会计   `O5427Im  
  A (13)agency cost 代理成本   3m$ck$  
  A (14)accounting bases 会计基础   rZWs-]s 6t  
  A (15)accounting manual 会计手册   XRHngW_A  
  A (16)accounting period 会计期间   "L!U7|9J  
  A (17)accounting policies 会计方针   BS ]:w(}[  
  A (18)accounting rate of return 会计报酬率   A/{!w"G  
  A (19)accounting reference date 会计参照日   eV~"T2!Sb  
  A (20)accounting reference period 会计参照期间   >.I9S{7  
  A (21)accrual concept 应计概念   WrS>^\:  
  A (22)accrual expenses 应计费用   6AoKuT;  
  A (23)acid test ration 速动比率(酸性测试比率)   X`J86G)  
  A (24)acquisition 购置   Wt=\hixj-  
  A (25)acquisition accounting 收购会计   G;d3.ml/aZ  
  A (26)activity based accounting 作业基础成本计算   U1(cBY  
  A (27)adjusting events 调整事项   GG"6O_  
  A (28)administrative expenses 行政管理费   FmFjRYA W  
  A (29)advice note 发货通知   Z;,G:@,  
  A (30)amortization 摊销   0wCQPvO  
  A (31)analytical review 分析性检查   m41%?uC/  
  A (32)annual equivalent cost 年度等量成本法   7dv!  
  A (33)annual report and accounts 年度报告和报表   2j#Dwa(lZQ  
  A (34)appraisal cost 检验成本   [%O f  
  A (35)appropriation account 盈余分配账户   o/Q|R+yXV  
  A (36)articles of association 公司章程细则   *tv\5KW G  
  A (37)assets 资产   {pA&Q{ ^  
  A (38)assets cover 资产保障   #d06wYz=  
  A (39)asset value per share 每股资产价值   1w m`a  
  A (40)associated company 联营公司   0X4)=sJP  
  A (41)attainable standard 可达标准   Y`#6MhFT7  
BMqr YW  
 A (42)attributable profit 可归属利润   ) iZU\2L  
  A (43)audit 审计   i"x V=.  
  A (44)audit report 审计报告   uGF{0 )0g  
  A (45)auditing standards 审计准则   ANJL8t-m  
  A (46)authorized share capital 额定股本   ve:Oe{Ie{  
  A (47)available hours 可用小时   P]TT8Jgw  
  A (48)avoidable costs 可避免成本 ;mRZ_^V;  
  B (49)back-to-back loan 易币贷款   kDXQpe  
  B (50)backflush accounting 倒退成本计算   (> _Lb  
  B (51)bad debts 坏帐   uE<8L(*B  
  B (52)bad debts ratio 坏帐比率   |>[qC O  
  B (53)bank charges 银行手续费   #C~ </R%  
  B (54)bank overdraft 银行透支   Pouo# 5  
  B (55)bank reconciliation 银行存款调节表   9X,iQ  
  B (56)bank statement 银行对账单   KVr9kcs  
  B (57)bankruptcy 破产   |a a\t  
  B (58)basis of apportionment 分摊基础   i7Cuc+ j8  
  B (59)batch 批量   <h;_:  
  B (60)batch costing 分批成本计算   k5J18S  
  B (61)beta factor B(市场)风险因素   *8uS,s6g  
  B (62)bill 账单   N  /'  
  B (63)bill of exchange 汇票   znSlSQpTv  
  B (64)bill of landing 提单   fVf:voh  
  B (65)bill of materials 用料预计单   0kNKt(_  
  B (66)bill payable 应付票据   Kn<+Au_]L  
  B (67)bill receivable 应收票据   wy .96   
  B (68)bin card 存货记录卡   TUz4-Pd  
  B (69)bonus 红利   4<Nd5T  
  B (70)book-keeping 薄记   $(+xhn(O  
  B (71)Boston classification 波士顿分类   8 aIqc  
  B (72)breakeven chart 保本图   c9o]w8p/  
  B (73)breakeven point 保本点   D[?;+g/  
  B (74)breaking-down time 复位时间   *W 2)!C|  
  B (75)budget 预算   iF":c}$.  
  B (76)budget center 预算中心   1G.?Y3DC<  
  B (77)budget cost allowance 预算成本折让   \HkBp& bqK  
  B (78)budget manual 预算手册    @;$cX2  
  B (79)budget period 预算期间   bJ 2>@|3*  
  B (80)budgetary control 预算控制   lS #: u-k  
  B (81)budgeted capacity 预算生产能力   vd(S&&]o1  
  B (82)burden 制造费用   OzD\* ,{7  
  B (83)business center 经营中心   [3s-S +n @  
  B (84)business entity 营业个体   M:/(~X{?  
  B (85)business unit 经营单位   C:}1r  
 B (86)buy-out management 管理性购买产权   ok0ZI>=,  
  B (87)by-product 副产品 @/ |g|4  
  C (88)called-up share capital 催缴股本   }A,!|m4  
  C (89)capacity 生产能力   1#%H!GKvTU  
  C (90)capacity ratios 生产能力比率   AIY 1sSK  
  C (91)capital 资本   %OB>FY:|  
  C (92)capital assets pricing model资本资产计价模式   ZI;*X~h  
  C (93)capital commitment 承诺资本   od5nRb  
  C (94)capital employed 已运用的资本   Du65>O  
  C (95)capital expenditure 资本支出   24k]X`/n  
  C (96)capital expenditureauthorization 资本支出核准   o $W@@aM  
  C (97)capital expenditure control 资本支出控制   4w=v /WDo  
  C (98)capital expenditure proposal资本支出申请   F6111Q </  
  C (99)capital funding planning 资本基金筹集计划   :aomDK*  
  C (100)capital gain 资本收益   .r{t&HO;Y  
  C (101)capital investment appraisal资本投资评估   ej@4jpHQN  
  C (102)capital maintenance 资本保全   YY:{/0?  
  C (103)capital resource planning 资本资源计划   0%%U7GFB5  
  C (104)capital surplus 资本盈余   @&`^#pok  
  C (105)capital turnover 资本周转率   1 :$#a  
  C (106)card 记录卡   2T)k-3  
  C (107)cash 现金   ,[6Rmsk  
  C (108)cash account 现金账户   *$|f9jVh  
  C (109)cash book 现金账薄   Z37Dv ;&ZD  
  C (110)cash cow 金牛产品   L.yM"  
  C (111)cash flow 现金流量   XHj%U  
  C (112)cash discounted 现金贴现   ,Yx<"2 W  
  C (113)cash flow budget 现金流量预算   0C> _aj  
  C (114)cash flow statement 现金流量表    YTZ :D/  
  C (115)cash ledger 现金分类账   aJf3rHX  
  C (116)cash limit 现金限额   vA!IcDP"  
  C (117)CCA 现时成本会计   )^ZC'[93  
  C (118)center 中心   a>W++8t1 ;  
  C (119)changeover time 变更时间   *]NfT}}  
  C (120)chartered entity 特许经济个体   W_E^+Wl@  
  C (121)cheque 支票   9  @ <  
  C (122)cheque register 支票登记薄   B>>_t2IU  
  C (123)coin analysis 零钱分类   ui,!_O .c  
  C (124)classification 分类   b@8z+,_  
  C (125)clock card 工时卡   7yT/t1)  
  C (126)code 代码   &g&,~Y/z;  
  C (127)commitment accounting 承诺确认会计   ^h2+""  
  C (128)common cost 共同成本   ,$ /Ld76U  
  C (129)company limited byguarantee 有限担保责任公司   )W p7e51  
C (130)company limited shares 股份有限公司    f_n  
  C (131)competitive position 竞争能力状况   &'&) E((  
  C (132)concept 概念   YW6a?f^!  
  C (133)conglomerate 跨行业企业   bRyxP2  
  C (134)consistency concept 一致性概念   \V!{z;.fA  
  C (135)consolidated accounts 合并报表   J.Xh P_aT  
  C (136)consolidation accounting 合并会计   f3G:J<cL  
  C (137)consortium 财团   e ar:`11z  
  C (138)contingency plan 应急计划   ``k[CgV  
  C (139)contingent liabilities 或有负债   f~\H|E8(  
  C (140)continuous operation 连续生产   zps =~|  
  C (141)contra 抵消   \By_mw  
  C (142)contract cost 合同成本   YR0AI l:L  
  C (143)contract costing 合同成本计算   2^ ]^Yc  
  C (144)contribution 贡献毛益   5NUaXQ  
  C (145)contribution centre 贡献中心   y3 b"'-%  
  C (146)contribution chart 贡献图   *(1 <J2j  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   p*42 @1,  
  C (148)contribution to salesration 贡献毛益对销售比率   wU!-sf;]y  
  C (149)control 控制   @@ K/0:],  
  C (150)control account 控制帐户   h[iO'Vq  
  C (151)control limits 控制限度   VFZ?<m  
  C (152)controllability concept 可控制概念   ,LxZbo!  
  C (153)controllable cost 可控制成本   g$#A'Du  
  C (154)conversion cost 加工成本   'A.5T%n-  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   b<4nljbx  
  C (156)corporate appraisal 公司评估   5o 5DG  
  C (157)corporate planning 公司计划   Miw=2F  
  C (158)corporate social reporting 公司社会报告   ],0I`!\  
  C (159)corporation 股份公司   \RR` F .7  
  C (160)cost 成本   n.8870.BW  
  C (161)cost account 成本帐户   Z3c\}HLY  
  C (162)cost accounting 成本会计   .rO~a.kG  
  C (163)cost accounting manual 成本手册   s<#BxN  
  C (164)cost accounts calendar 成本报表的日历时间   G \MeJSt*  
  C (165)cost adjustment 成本调整   tjRw bnT"  
  C (166)cost allocation 成本分配   *j]Bo,AC  
  C (167)cost apportionment 成本分摊   *,CJ 3< >  
  C (168)cost attribution 成本归属   #z&R9 $  
  C (169)cost audit 成本审计   ~<<32t'S:  
  C (170)cost behaviour 成本性态   ?+7~ E8  
  C (171)cost benefit analysis 成本效益分析   v5\ALWy+p  
  C (172)cost center 成本中心   oY0b8=[  
  C (173)cost driver 成本动因
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