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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 [fwk[qFa  
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  1.audit   审计 MYJMZ3qBi  
  2.attestation   鉴证 bWp)' mx5u  
  3.credibility   可信赖程度 C5KUIOg  
  4.audit of financial statements 财务报表审计 #3>jgluM'  
  5.agreed-upon procedures 执行商定程序 >} Mw"   
  6.high levels of assurance 高水平保证 5l,Lp'k  
  7.compilation 编制 #$ka.Pj  
  8.reliability 可靠性 lt'N{LFvc  
  9.relevance 相关性 ijcF[bm E  
  10.professional skepticism 职业谨慎 > B;YYj~f}  
  11.objectivity 客观性 =^zGn+@z  
  12. professional competence 专业胜任能力 m1K4_a)^[  
  13.Senior/CPA-in-charge 项目经理 r^E(GmW  
  14.audit engagement letter 业务约定书 ]2&RN@  
  15.recurring audit 连续审计 <v\$r2C*  
  16.the client 委托人 QX a2qxTc  
  17.change CPA 更换注册会计 /Aw@2 6  
  18.the existing CPA 现任注册会计师 d BM{]@bZ  
  19.the successor CPA 后任注册会计师 <Pf4[q&wM  
  20.the preceding CPA前任注册会计师 P=P']\`p+  
  21.issue the audit report 出具审计报告 b"Nd8f[  
  22.expert 专家 ?hrz@k|  
  23.the board of directors 董事会 Te3 ?z  
  24.knowledge of the entity‘ s business 了解被审计单位情况 j:8Pcx  
  25.assess material misstatement risks评估重大错报风险 ([SJ6ff]&  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 k:mW ,s|a  
  27.a general knowledge of —— 初步了解―――的情况 3C;;z  
  28.a more knowledge of—— 进一步了解的情况 l"h6e$dP  
  29.the prior year‘s working papers 以前年度工作底稿 @eESKg(,  
  30.minutes of meeting 会议纪要 Oku7&L1  
  31.business risks 经营风险 WS@"8+re;  
  32.appropriateness 适当性 ^P.U_2&  
  33.accounting estimate 会计估计 oBnes*  
  34.management representations 管理层声明 d|gfp:Z`a  
  35.going concern assumption 持续经营假设 ;Ob^@OM  
  36.audit plan 审计计划 RA){\~@wC  
  37.significant audit areas 重点审计领域 t,A=B (W  
  38.error 错误 4 B[uF/[  
  39.fraud舞弊 q&:%/?)x  
  40.modified or additional procedures 修改或追加审计程序 YoK )fh$  
  41.misappropriation of assets 侵占资产 pFBK'NE  
  42.transactions without substance 虚假交易 lQRtsmZ0  
  43.unusual pressures 异常压力 %n,_^voE  
  44.the suspected noncompliance 涉嫌存在违法行为 V~-tp ^  
  45.materialiy 重要性 3_&s'sG5  
  46.exceed the materiality level 超过重要性水平 5]kv1nQ  
  47.approach the materiality level 接近重要性水平 p9MJa[}V  
  48.an acceptably low level 可接受水平 E2=vLI]  
  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 y\:Ma7V  
  50.misstatements or omissions 错报或漏报 =<TJ[,h et  
  51.aggregate 总计 soLmr's  
  52.subsequent events 期后事项 `4Fw,:+e  
  53.adjust the financial statements 调整财务报表 v@fy*T\3  
  54.perform additional audit procedures 实施追加的审计程序 I2) 2'j,B  
  55.audit risk 审计风险 gTLBR  
  56.detection risk 检查风险 B oiS  
  57.inappropriate audit opinion 不适当的审计意见 !@arPN$  
  58.material misstatement 重大的错报 +'VYqu/  
  59.tolerable misstatement 可容忍错报 L@?3E`4/v  
  60.the acceptable level of detection risk 可接受的检查风险 U{@2kg-  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (7$BF~s:,  
  62.simall business 小规模企业 g">^#^hBE  
  63.accounting system 会计系统 fgA-+y  
  64.test of control 控制测试 ,sg\K> H=  
  65.walk-through test 穿行测试 ,nV4%Aa  
  66.communication 沟通 Z(LTHAbBk|  
  67.flow chart 流程图 \0e`sOS`L  
  68.reperformance of internal control 重新执行 Vkf{dHjW  
  69.audit evidence 审计证据  X]W(  
  70.substantive procedures 实质性程序 0xeY0!ux  
  71.assertions 认定 e)XnS'  
  72.esistence 存在 [e{W:7uFV  
  73.occurrence 发生 B)P]C5KRD  
  74.completeness 完整性 sfy}J1xIL  
  75.rights and obligations 权利和义务 Uaj_,qb(  
  76.valuation and allocation 计价和分摊 /*M3Ns1@2  
  77.cutoff 截止 )4 ,U  
  78.accuracy 准确性 Y%}N@ ,lT  
  79.classification 分类 cT;Zz5  
  80.inspection 检查 tCw B 7 c-  
  81.supervision of counting 监盘 /?S^#q>m%  
  82.observation 观察 LEX @hkh  
  83.confirmation 函证 80o'=E}"  
  84.computation 计算 [1z.JfC :S  
  85.analytical procedures 分析程序 `'pAiu  
  86.vouch 核对 =NNxe"Kd;U  
  87.trace 追查 {r5OtYmpR  
  88.audit sampling 审计抽样 cHOC>|  
  89.error 误差 eYu0")  
  90.expected error 预期误差 Wu$yB!  
  91.population 总体 5/CF_v  
  92.sampling risk 抽样风险 :V_UJ3xf  
  93.non- sampling risk 非抽样风险 xZ >j Q_}  
  94.sampling unit 抽样单位 @:>gRD  
  95.statistical sampling 统计抽样 O,NVhU7,  
  96.tolerable error 可容忍误差 dB:c2  
  97.the risk of under reliance 信赖不足风险 d..JW{  
  98.the risk of over reliance 信赖过度风险 @*|T(068&  
  99.the risk of incorrect rejection 误拒风险 q)AX*T+  
  100. the risk of incorrect acceptance 误受风险 [r'A8!/|[  
  101.working trial balance 试算平衡表 ~sq@^<M)s  
  102.index and cross-referencing 索引和交叉索引 [ Q/kNK  
  103.cash receipt 现金收入 _,d<9 Y)  
  104.cash disbursement 现金支出 C46jVl   
  105.bank statement 银行对账单 ~mMTfC~9  
  106.bank reconciliation 银行存款余额调节表 Bx5kqHp^1  
  107.balance sheet date 资产负债表日 +F2X2e)g"  
  108.net realizable value 可变现净值 $~ %h4   
  109.storeroom 仓库 L1y71+iqU  
  110.sale invoice 销售发票 !aL=R)G&e  
  111.price list 价目表 rI6+St  
  112.positive confirmation request 积极式询证函  Wu8^Z Z{  
  113.negative confirmation request 消极式询证函 2Vw2r@S/  
  114.purchase requisition 请购单 {OOn7=  
  115.receiving report 验收报告 VYt<j<ba  
  116.gross margin 毛利 ibG>|hV  
  117.manufacturing overhead 制造费用 (Q8r2*L  
  118.material requisition 领料单 :3b02} b7  
  119.inventory-taking 存货盘点 Ed2A\S6tl  
  120.bond certificate 债券 5OX[)Li  
  121.stock certificate 股票 25@@-2h @  
  122.audit report 审计报告 ?ks.M'@  
  123.entity 被审计单位 n+i=Ff  
  124.addressee of the audit report 审计报告的收件人 (XY`1|])`  
  125.unqualified opinion 无保留意见 kQQDaZ 8  
  126.qualified opinion 保留意见 18Ju]U  
  127.disclaimer of opinion 无法表示意见 hhFO,  
  128.adverse opinion 否定意见
!ab ef.%:  
;Zr7NKs  
A (1)ABC 作业基础成本计算   (mKH,r  
  A (2)absorbed overhead 已吸收制造费用 ;K%/s IIke  
  A (3)absorption costing 吸收成本计算 Z&P\}mm   
  A (4)account 账户,报表   (oG.A  
  A (5)accounting postulate 会计假设   IOY7w"|LW  
  A (6)accounting series release 会计公告文件   M CP GDr  
  A (7)accounting valuation 会计计价   V w58w`e  
  A (8)account sale 承销清单 %~P T7"4  
  A (9)accountability concept 经营责任概念   5NH4C   
  A (10)accountancy 会计职业    p(8@  
  A (11)accountant 会计师   Jyr V2Tk^  
  A (12)accounting 会计   a ~W  
  A (13)agency cost 代理成本   9 %i\)  
  A (14)accounting bases 会计基础   3JkdPh  
  A (15)accounting manual 会计手册   k}NM]9EAE  
  A (16)accounting period 会计期间   s f->8  
  A (17)accounting policies 会计方针   3eXIo=  
  A (18)accounting rate of return 会计报酬率   {IaDZ/XS6  
  A (19)accounting reference date 会计参照日   r\Yh'cRW{  
  A (20)accounting reference period 会计参照期间   Jmi,;Af'/  
  A (21)accrual concept 应计概念   m8e()8lZ3  
  A (22)accrual expenses 应计费用   cC+2%q B  
  A (23)acid test ration 速动比率(酸性测试比率)   kfT*G +l]  
  A (24)acquisition 购置   2CneRKQy  
  A (25)acquisition accounting 收购会计   gq/Za/ !6  
  A (26)activity based accounting 作业基础成本计算   1?1Bz?EKF*  
  A (27)adjusting events 调整事项   ws^Ne30R  
  A (28)administrative expenses 行政管理费   h:r?:C>n  
  A (29)advice note 发货通知   gZ7R^] k  
  A (30)amortization 摊销   NY.* S6  
  A (31)analytical review 分析性检查   H:~u(N  
  A (32)annual equivalent cost 年度等量成本法   8&| o  
  A (33)annual report and accounts 年度报告和报表   7v)p\#-  
  A (34)appraisal cost 检验成本   '%XYJ r:H[  
  A (35)appropriation account 盈余分配账户   L/`1K_\l  
  A (36)articles of association 公司章程细则   .kn2M&P>=  
  A (37)assets 资产   ]sk=V.GGQ  
  A (38)assets cover 资产保障   9OW8/ H&!  
  A (39)asset value per share 每股资产价值   2zW IB[  
  A (40)associated company 联营公司   #kq!{5,  
  A (41)attainable standard 可达标准   >eQ.y- 4  
k0K$OX*:e  
 A (42)attributable profit 可归属利润   '?L^Fa_H  
  A (43)audit 审计   g=Vu'p 3u  
  A (44)audit report 审计报告   6=;(~k&x9:  
  A (45)auditing standards 审计准则   E G\;l9T  
  A (46)authorized share capital 额定股本   4gsQ:3  
  A (47)available hours 可用小时   t"q'"FX  
  A (48)avoidable costs 可避免成本 [H>u'fy:C  
  B (49)back-to-back loan 易币贷款   =CZRX' +yN  
  B (50)backflush accounting 倒退成本计算   'xGhMgR;  
  B (51)bad debts 坏帐   M(LIF^'U:m  
  B (52)bad debts ratio 坏帐比率   C&MqH.K  
  B (53)bank charges 银行手续费   t'@mUX:-A  
  B (54)bank overdraft 银行透支   hr6j+p:  
  B (55)bank reconciliation 银行存款调节表   ._^ne=Lx  
  B (56)bank statement 银行对账单   (I#6!Yt9J  
  B (57)bankruptcy 破产   3Z=yCec]  
  B (58)basis of apportionment 分摊基础   J&,hC%]  
  B (59)batch 批量   ZL\^J8PRK  
  B (60)batch costing 分批成本计算   Kw" y#Ys]  
  B (61)beta factor B(市场)风险因素   X )tH23  
  B (62)bill 账单   )`f-qTe  
  B (63)bill of exchange 汇票   a*U[;(  
  B (64)bill of landing 提单   j9h fW'  
  B (65)bill of materials 用料预计单   NimgU Fa  
  B (66)bill payable 应付票据   kaB|+U9^  
  B (67)bill receivable 应收票据   dX@ic,?  
  B (68)bin card 存货记录卡   #?>)5C\Hqy  
  B (69)bonus 红利   dB0#EJaE  
  B (70)book-keeping 薄记   }RI_k&;  
  B (71)Boston classification 波士顿分类   Sq ]gU  
  B (72)breakeven chart 保本图   >RkaFcq  
  B (73)breakeven point 保本点   ":M]3.  
  B (74)breaking-down time 复位时间   tJrGRlB>  
  B (75)budget 预算   TZt;-t`  
  B (76)budget center 预算中心   T :X*  
  B (77)budget cost allowance 预算成本折让   ;'8P/a$  
  B (78)budget manual 预算手册   v#%rjml[  
  B (79)budget period 预算期间   BoYY^ih  
  B (80)budgetary control 预算控制   L,y q=%h|  
  B (81)budgeted capacity 预算生产能力   =CK%Zo  
  B (82)burden 制造费用   \]]K{DO  
  B (83)business center 经营中心   8:V,>PH  
  B (84)business entity 营业个体   VPYLDg.'  
  B (85)business unit 经营单位   WX?nq'nr  
 B (86)buy-out management 管理性购买产权   1bCE~,tD  
  B (87)by-product 副产品 \EVT*v=}/  
  C (88)called-up share capital 催缴股本   /-[vC$B"  
  C (89)capacity 生产能力   N wk  
  C (90)capacity ratios 生产能力比率   {\`tt c>  
  C (91)capital 资本   &'W7-Z\j-  
  C (92)capital assets pricing model资本资产计价模式   '`k7l7I[@  
  C (93)capital commitment 承诺资本   `mz}D76~#  
  C (94)capital employed 已运用的资本   "g M!/<~  
  C (95)capital expenditure 资本支出   JP<j4/  
  C (96)capital expenditureauthorization 资本支出核准   ]?@ [Ny=0  
  C (97)capital expenditure control 资本支出控制   ="& GU%$  
  C (98)capital expenditure proposal资本支出申请   !<:Cd(bM  
  C (99)capital funding planning 资本基金筹集计划   RxYENG]/6  
  C (100)capital gain 资本收益   81{8F  
  C (101)capital investment appraisal资本投资评估   p;}`PW  
  C (102)capital maintenance 资本保全   =|1_ 6.tz  
  C (103)capital resource planning 资本资源计划   >: 6iFPP  
  C (104)capital surplus 资本盈余   Rh^@1{yr  
  C (105)capital turnover 资本周转率   M11\Di1  
  C (106)card 记录卡   |w|c!;,  
  C (107)cash 现金   it\$Pih]  
  C (108)cash account 现金账户   `KA==;0  
  C (109)cash book 现金账薄   ?YL J Xq  
  C (110)cash cow 金牛产品   ,FzkGB#  
  C (111)cash flow 现金流量   yO)xN=o^\  
  C (112)cash discounted 现金贴现   &@oI/i&0B  
  C (113)cash flow budget 现金流量预算   yM@sGz6c!  
  C (114)cash flow statement 现金流量表   @iuX~QA[9  
  C (115)cash ledger 现金分类账   #ay/VlD@  
  C (116)cash limit 现金限额   h#r~2\q4ei  
  C (117)CCA 现时成本会计   T" vf   
  C (118)center 中心   _`? cBu`  
  C (119)changeover time 变更时间   k+ t(u]  
  C (120)chartered entity 特许经济个体   $TXiWW+  
  C (121)cheque 支票   8)9-*Bzj   
  C (122)cheque register 支票登记薄   P-4$Qksx  
  C (123)coin analysis 零钱分类   z)C/U  
  C (124)classification 分类   i&>^"_4rc  
  C (125)clock card 工时卡   G]rY1f0  
  C (126)code 代码   pV ^+X}  
  C (127)commitment accounting 承诺确认会计   vK)'3 %  
  C (128)common cost 共同成本   M@{?#MkS%  
  C (129)company limited byguarantee 有限担保责任公司   1(BLdP3&  
C (130)company limited shares 股份有限公司   >JE+j=  
  C (131)competitive position 竞争能力状况   GbQi3%  
  C (132)concept 概念   gW~T{+f  
  C (133)conglomerate 跨行业企业   68u?}8}  
  C (134)consistency concept 一致性概念   X|{ Tljn  
  C (135)consolidated accounts 合并报表   hxL?6mhY  
  C (136)consolidation accounting 合并会计   Bp7p X  
  C (137)consortium 财团   8C*@d_=q  
  C (138)contingency plan 应急计划   R*:$^v@4  
  C (139)contingent liabilities 或有负债   vmAnBY  
  C (140)continuous operation 连续生产   d|RUxNjM-J  
  C (141)contra 抵消   S~aWun  
  C (142)contract cost 合同成本   >1!u]R<3  
  C (143)contract costing 合同成本计算   b V  EJ  
  C (144)contribution 贡献毛益   Vt}QP Nt  
  C (145)contribution centre 贡献中心   ; H ;h[  
  C (146)contribution chart 贡献图   3!p`5hJd  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Mrrpm% Y  
  C (148)contribution to salesration 贡献毛益对销售比率   ,K,st+s|  
  C (149)control 控制   AA=Ob$2$  
  C (150)control account 控制帐户   A3/[9}(U  
  C (151)control limits 控制限度   \09A"fs{  
  C (152)controllability concept 可控制概念   {4 Yx h8  
  C (153)controllable cost 可控制成本   \o[][R#D  
  C (154)conversion cost 加工成本   nvrh7l9nX  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ZXb|3|D  
  C (156)corporate appraisal 公司评估   2@tnOs(*  
  C (157)corporate planning 公司计划   5T#v &  
  C (158)corporate social reporting 公司社会报告   &q<k0_5Q  
  C (159)corporation 股份公司   -b^dK)wR~  
  C (160)cost 成本   3*</vo#`  
  C (161)cost account 成本帐户   iG5 4 +]  
  C (162)cost accounting 成本会计   [Kc?<3W  
  C (163)cost accounting manual 成本手册   (y]Z*p:EW  
  C (164)cost accounts calendar 成本报表的日历时间   Kc\8GkdB  
  C (165)cost adjustment 成本调整   l3Zi]`@r  
  C (166)cost allocation 成本分配   fPD.np}  
  C (167)cost apportionment 成本分摊   ir}z^+  
  C (168)cost attribution 成本归属   D{JjSky  
  C (169)cost audit 成本审计   yx|iZhK0:}  
  C (170)cost behaviour 成本性态   Fqw4XR_`~  
  C (171)cost benefit analysis 成本效益分析   zF`a:dD$d  
  C (172)cost center 成本中心   ;:bp?(  
  C (173)cost driver 成本动因
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