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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 1&}^{ Ys  
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  1.audit   审计 C!" .[3  
  2.attestation   鉴证 OECXNx  
  3.credibility   可信赖程度 |tS~\_O/  
  4.audit of financial statements 财务报表审计 Ycx$CU C  
  5.agreed-upon procedures 执行商定程序 }tT*Ch?u  
  6.high levels of assurance 高水平保证 zuZlP   
  7.compilation 编制 #[#dc]D  
  8.reliability 可靠性 !bCLi>8  
  9.relevance 相关性 \ow0Y >  
  10.professional skepticism 职业谨慎 _j2h3lCT  
  11.objectivity 客观性 6.'+y1yS)  
  12. professional competence 专业胜任能力 &hY jQ&n  
  13.Senior/CPA-in-charge 项目经理 =<[ZFO~v  
  14.audit engagement letter 业务约定书  goT:\2  
  15.recurring audit 连续审计 KhV; />(  
  16.the client 委托人 #0WO~wL  
  17.change CPA 更换注册会计 62LQUl]<  
  18.the existing CPA 现任注册会计师 uy;3s=03^  
  19.the successor CPA 后任注册会计师 rzqUI*4%  
  20.the preceding CPA前任注册会计师 DD hc^(  
  21.issue the audit report 出具审计报告 [0e]zy B+  
  22.expert 专家 G1'w50Yu  
  23.the board of directors 董事会 r4qFEFV3%  
  24.knowledge of the entity‘ s business 了解被审计单位情况 I1H:h   
  25.assess material misstatement risks评估重大错报风险 ptuW}"F  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @*O(dw  
  27.a general knowledge of —— 初步了解―――的情况 J=U7m@))Y#  
  28.a more knowledge of—— 进一步了解的情况 m"vV=6m|\  
  29.the prior year‘s working papers 以前年度工作底稿 *WgP+"h  
  30.minutes of meeting 会议纪要 *lG$B@;rc|  
  31.business risks 经营风险 =;$&:Zjy/%  
  32.appropriateness 适当性 :1>R~2  
  33.accounting estimate 会计估计 c~|/,FZU'  
  34.management representations 管理层声明 n{Mj<\kL  
  35.going concern assumption 持续经营假设 )V}u1C-N  
  36.audit plan 审计计划 a~~"2LE`  
  37.significant audit areas 重点审计领域 uS|Zkuk[!  
  38.error 错误 BWX&5""  
  39.fraud舞弊 `czXjZE  
  40.modified or additional procedures 修改或追加审计程序 LVLh& 9  
  41.misappropriation of assets 侵占资产 Urx gKTry  
  42.transactions without substance 虚假交易 _H8)O2mJ  
  43.unusual pressures 异常压力 ix&hsNzD  
  44.the suspected noncompliance 涉嫌存在违法行为 q#Qr@Jf  
  45.materialiy 重要性 1.H"$D>TC  
  46.exceed the materiality level 超过重要性水平 RGtUKr'  
  47.approach the materiality level 接近重要性水平 uYMW5k_,>  
  48.an acceptably low level 可接受水平 *qBMt[a  
  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 <$njU=YE&  
  50.misstatements or omissions 错报或漏报 T+4Musu{V  
  51.aggregate 总计 4!gyFi6$  
  52.subsequent events 期后事项 j4}aK2[<  
  53.adjust the financial statements 调整财务报表 D0k7)\puQ  
  54.perform additional audit procedures 实施追加的审计程序 +uwjZN'9a  
  55.audit risk 审计风险 a<g zI  
  56.detection risk 检查风险 y_QxJ~6t  
  57.inappropriate audit opinion 不适当的审计意见 ccm <rZ7  
  58.material misstatement 重大的错报 ?\ #4`9  
  59.tolerable misstatement 可容忍错报 #G{T(0<F  
  60.the acceptable level of detection risk 可接受的检查风险 $C)@GGY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 sq)Nn&5A  
  62.simall business 小规模企业 ypd  
  63.accounting system 会计系统 b8v$*{  
  64.test of control 控制测试 l2`8]Qr   
  65.walk-through test 穿行测试 U0N[~yW(t1  
  66.communication 沟通 \K?./*  
  67.flow chart 流程图 H[Pb Wy:  
  68.reperformance of internal control 重新执行 "a"[B'  
  69.audit evidence 审计证据 3iEcLhe"4  
  70.substantive procedures 实质性程序 vP~F+z @g  
  71.assertions 认定 oG*lU h}  
  72.esistence 存在 zPk g3H  
  73.occurrence 发生 _1R`xbV  
  74.completeness 完整性 aQ~x$T|  
  75.rights and obligations 权利和义务 )sS< %Xf  
  76.valuation and allocation 计价和分摊 nf G:4k,  
  77.cutoff 截止 @i)tQd!s  
  78.accuracy 准确性 &gEu% s^wR  
  79.classification 分类 #uXOyiE  
  80.inspection 检查 $z,bA*j9  
  81.supervision of counting 监盘 r 2H'r ,N  
  82.observation 观察 i ~FCt4  
  83.confirmation 函证 =0]Mc$Ih  
  84.computation 计算 7R2)Klt  
  85.analytical procedures 分析程序 d,)F #;^5  
  86.vouch 核对 ~V|!\CB  
  87.trace 追查  _fyw  
  88.audit sampling 审计抽样 \qTNWA #'  
  89.error 误差 h.Dk>H_G  
  90.expected error 预期误差 0'~b<>G%  
  91.population 总体 ``E;!r="v  
  92.sampling risk 抽样风险 ]Ns&`Yn{  
  93.non- sampling risk 非抽样风险 YI|G pq  
  94.sampling unit 抽样单位 p4AXQuOP  
  95.statistical sampling 统计抽样 vaxg^n|v9  
  96.tolerable error 可容忍误差 f%}+.e D  
  97.the risk of under reliance 信赖不足风险 :<v$vER,&  
  98.the risk of over reliance 信赖过度风险 \rN_CBM  
  99.the risk of incorrect rejection 误拒风险 !KlSw,&=.6  
  100. the risk of incorrect acceptance 误受风险 s,29_z7  
  101.working trial balance 试算平衡表 %5KR}NXX6  
  102.index and cross-referencing 索引和交叉索引 N^ET qg  
  103.cash receipt 现金收入 &sNID4FR  
  104.cash disbursement 现金支出 Y}#^n7*w~  
  105.bank statement 银行对账单 /&|pXBY$;  
  106.bank reconciliation 银行存款余额调节表 Ni)#tz_9  
  107.balance sheet date 资产负债表日 w0I /  
  108.net realizable value 可变现净值 :hr@>Y~r  
  109.storeroom 仓库 j bGH3 L  
  110.sale invoice 销售发票 Kk(ucO  
  111.price list 价目表  =*Yc /  
  112.positive confirmation request 积极式询证函 lKD@2  
  113.negative confirmation request 消极式询证函 #<e7 Y0  
  114.purchase requisition 请购单 >>8w(PdTn%  
  115.receiving report 验收报告 C} kJGi  
  116.gross margin 毛利 D7(t6C=FP  
  117.manufacturing overhead 制造费用 g|HrhUT;  
  118.material requisition 领料单 ,Ex\\p-  
  119.inventory-taking 存货盘点 >V$#Um?AXj  
  120.bond certificate 债券 1G;Ns] u  
  121.stock certificate 股票 X]*/]Xx  
  122.audit report 审计报告 &sgwY  
  123.entity 被审计单位 /t^lI%&  
  124.addressee of the audit report 审计报告的收件人 B<&_lG0sS  
  125.unqualified opinion 无保留意见 3,5wWT] )  
  126.qualified opinion 保留意见 .:raeDrd  
  127.disclaimer of opinion 无法表示意见 V<pqc&f .  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ;X6y.1N~  
  A (2)absorbed overhead 已吸收制造费用 . R}y"O\  
  A (3)absorption costing 吸收成本计算 79x9<,a)  
  A (4)account 账户,报表   t5APD?5 c  
  A (5)accounting postulate 会计假设   rQm  
  A (6)accounting series release 会计公告文件   O*v+<|0!l  
  A (7)accounting valuation 会计计价   1c"m$)a4  
  A (8)account sale 承销清单 (R<4"QbE  
  A (9)accountability concept 经营责任概念   fYjsSUnf  
  A (10)accountancy 会计职业   v`w?QIB]  
  A (11)accountant 会计师   5mNXWg7#]  
  A (12)accounting 会计   gc~h!%'.I  
  A (13)agency cost 代理成本   oI~Qo*4eh  
  A (14)accounting bases 会计基础   SkA'+(  
  A (15)accounting manual 会计手册   mX?{2[  
  A (16)accounting period 会计期间   ~?5m5z O  
  A (17)accounting policies 会计方针   @b{u/:y  
  A (18)accounting rate of return 会计报酬率   |P7f^0idk  
  A (19)accounting reference date 会计参照日   G0> Wk#o r  
  A (20)accounting reference period 会计参照期间   4Z<l>!  
  A (21)accrual concept 应计概念   @<=#i  
  A (22)accrual expenses 应计费用   !q\w"p0X  
  A (23)acid test ration 速动比率(酸性测试比率)   d@4!^vD;  
  A (24)acquisition 购置   ,O)\,tg  
  A (25)acquisition accounting 收购会计   2vN(z %p  
  A (26)activity based accounting 作业基础成本计算   Lp)8SmN  
  A (27)adjusting events 调整事项   y;Ln ao7i  
  A (28)administrative expenses 行政管理费   XL=R]IC<.  
  A (29)advice note 发货通知   cgeS)C7  
  A (30)amortization 摊销   z]|[VM?4L  
  A (31)analytical review 分析性检查   @qy*R'+  
  A (32)annual equivalent cost 年度等量成本法   Jwt I(>cI  
  A (33)annual report and accounts 年度报告和报表   7 aD&\?  
  A (34)appraisal cost 检验成本   X/Rx]}[   
  A (35)appropriation account 盈余分配账户   5 hadA>d  
  A (36)articles of association 公司章程细则   si_ HN{  
  A (37)assets 资产   <&%1pZ/6.  
  A (38)assets cover 资产保障   $#FlnM<=  
  A (39)asset value per share 每股资产价值   $ ].k6,%{p  
  A (40)associated company 联营公司   Z*>/@J}  
  A (41)attainable standard 可达标准   pQ:PwyU  
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 A (42)attributable profit 可归属利润   >#U <#  
  A (43)audit 审计   ~*c=  
  A (44)audit report 审计报告   tB=D&L3  
  A (45)auditing standards 审计准则   $jh>zf  
  A (46)authorized share capital 额定股本   ^ [[ b$h$  
  A (47)available hours 可用小时   I*S`I|{J  
  A (48)avoidable costs 可避免成本 <?{}Bo0xG  
  B (49)back-to-back loan 易币贷款   xM //]  
  B (50)backflush accounting 倒退成本计算   #*$@_  
  B (51)bad debts 坏帐   +Cg"2~  
  B (52)bad debts ratio 坏帐比率   WTYFtZD[yH  
  B (53)bank charges 银行手续费   ?EQ^n3U$  
  B (54)bank overdraft 银行透支   <bZ m  
  B (55)bank reconciliation 银行存款调节表   <4e*3WSG  
  B (56)bank statement 银行对账单   eoe^t:5&  
  B (57)bankruptcy 破产   uBq3.+,x*  
  B (58)basis of apportionment 分摊基础   [H%?jTQ  
  B (59)batch 批量   LZC?383'  
  B (60)batch costing 分批成本计算   <N=p:e,aN,  
  B (61)beta factor B(市场)风险因素   {Y:ZY+  
  B (62)bill 账单   G+ X [R^RD  
  B (63)bill of exchange 汇票   ?g;ZbD  
  B (64)bill of landing 提单   X/8iJ-KB  
  B (65)bill of materials 用料预计单   SKpPR;=q|:  
  B (66)bill payable 应付票据   s P4 ,S(+e  
  B (67)bill receivable 应收票据   u 1{ym _  
  B (68)bin card 存货记录卡   k\#- 6evT  
  B (69)bonus 红利   [&qbc#L  
  B (70)book-keeping 薄记   1uS-Tx  
  B (71)Boston classification 波士顿分类   zL},`:(.  
  B (72)breakeven chart 保本图   %^5@z1d,  
  B (73)breakeven point 保本点   <j 9Mt=8M  
  B (74)breaking-down time 复位时间   c\MsVH2 |  
  B (75)budget 预算   =8~R $z%  
  B (76)budget center 预算中心   iE^a%|?}  
  B (77)budget cost allowance 预算成本折让   %|(?!w7  
  B (78)budget manual 预算手册   2vkB<[tSs  
  B (79)budget period 预算期间   s9rtXBJP  
  B (80)budgetary control 预算控制   -yAnn  
  B (81)budgeted capacity 预算生产能力   [)SR $/A  
  B (82)burden 制造费用   7ITl3>  
  B (83)business center 经营中心   d$_q=ywc  
  B (84)business entity 营业个体   `<}V !Lo  
  B (85)business unit 经营单位   _0W;)v  
 B (86)buy-out management 管理性购买产权   jfY{z=*]u  
  B (87)by-product 副产品 l/ rZcf8z  
  C (88)called-up share capital 催缴股本   ~kYqGH  
  C (89)capacity 生产能力   +:,`sdv6o  
  C (90)capacity ratios 生产能力比率   |N$?_<H  
  C (91)capital 资本   fcE)V#c"g  
  C (92)capital assets pricing model资本资产计价模式   )jk1S  
  C (93)capital commitment 承诺资本   u.kYp  
  C (94)capital employed 已运用的资本   D=~B7b:  
  C (95)capital expenditure 资本支出   ?n g14e  
  C (96)capital expenditureauthorization 资本支出核准   k?HrD"k"  
  C (97)capital expenditure control 资本支出控制   YXzZ-28,<  
  C (98)capital expenditure proposal资本支出申请   e*P=2*]M  
  C (99)capital funding planning 资本基金筹集计划   >WGP{  
  C (100)capital gain 资本收益   r6n5Jz  
  C (101)capital investment appraisal资本投资评估   zvGK6qCk  
  C (102)capital maintenance 资本保全   %Nm @f'  
  C (103)capital resource planning 资本资源计划   +qdIj] v  
  C (104)capital surplus 资本盈余   [{@zb-h  
  C (105)capital turnover 资本周转率   -jVaS w t  
  C (106)card 记录卡   G;Wkm|  
  C (107)cash 现金   ?]W~ qgA  
  C (108)cash account 现金账户   _;e!ZZLG  
  C (109)cash book 现金账薄   ^S#\O>GHP  
  C (110)cash cow 金牛产品   W{A #]r l  
  C (111)cash flow 现金流量   8Z dUPW\e  
  C (112)cash discounted 现金贴现   t$K@%yU2  
  C (113)cash flow budget 现金流量预算   AbF(MK=i  
  C (114)cash flow statement 现金流量表   ~ThVap[*  
  C (115)cash ledger 现金分类账   GOf`Z'\xt  
  C (116)cash limit 现金限额   rv}mD  
  C (117)CCA 现时成本会计   feI./E  
  C (118)center 中心   G'O/JM  
  C (119)changeover time 变更时间   l`b1%0y  
  C (120)chartered entity 特许经济个体    dd<:#c9  
  C (121)cheque 支票   |.(CIu~b  
  C (122)cheque register 支票登记薄   Y$`eg|$  
  C (123)coin analysis 零钱分类   T A\4uy6o  
  C (124)classification 分类   [0&'cu>  
  C (125)clock card 工时卡   2$ |]Vj*Zs  
  C (126)code 代码   i*S|qX7``  
  C (127)commitment accounting 承诺确认会计   dI^IK  
  C (128)common cost 共同成本   W|25t)cJ8h  
  C (129)company limited byguarantee 有限担保责任公司   X*!Dc,0.k  
C (130)company limited shares 股份有限公司   <)O >MI' 4  
  C (131)competitive position 竞争能力状况   bo@,4xw  
  C (132)concept 概念   :K~rvv\L7  
  C (133)conglomerate 跨行业企业   GIm " )}W  
  C (134)consistency concept 一致性概念   (#6AKr9K  
  C (135)consolidated accounts 合并报表   PS=e\(6QC  
  C (136)consolidation accounting 合并会计   D<U 9m3  
  C (137)consortium 财团   D XV@DQ  
  C (138)contingency plan 应急计划   V @D]bV@4  
  C (139)contingent liabilities 或有负债   p}3NJV  
  C (140)continuous operation 连续生产   #bT8QbJ(  
  C (141)contra 抵消   =&A!C"qK4[  
  C (142)contract cost 合同成本   G'f9N^w  
  C (143)contract costing 合同成本计算   "l@A[@R  
  C (144)contribution 贡献毛益   #:J: YMv  
  C (145)contribution centre 贡献中心   Wy<[(Pd   
  C (146)contribution chart 贡献图   T[;; 9z  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   e ~{^oM  
  C (148)contribution to salesration 贡献毛益对销售比率   B%tIwUE2  
  C (149)control 控制   8Q2]*%   
  C (150)control account 控制帐户   mZ~qG5@/F  
  C (151)control limits 控制限度   Ia629gi5s  
  C (152)controllability concept 可控制概念   UJz#QkAio  
  C (153)controllable cost 可控制成本   TUh&d5a9H  
  C (154)conversion cost 加工成本   DY9fF4 [9a  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   d0(Cn}m"c  
  C (156)corporate appraisal 公司评估   vSO T*0r  
  C (157)corporate planning 公司计划   AR%hf  
  C (158)corporate social reporting 公司社会报告   X8/T l \c  
  C (159)corporation 股份公司   wV\%R,bZj  
  C (160)cost 成本   4% HGMr  
  C (161)cost account 成本帐户   N&T:Lt_N  
  C (162)cost accounting 成本会计   q|5Q?t:,r  
  C (163)cost accounting manual 成本手册   v`JF\"}S  
  C (164)cost accounts calendar 成本报表的日历时间   o`bo #A  
  C (165)cost adjustment 成本调整   ''IoC j  
  C (166)cost allocation 成本分配   F4Zn5&.)  
  C (167)cost apportionment 成本分摊   xXX/]x>  
  C (168)cost attribution 成本归属   *5'.!g('  
  C (169)cost audit 成本审计   dUS  ZNY  
  C (170)cost behaviour 成本性态   aG%kmS&fv  
  C (171)cost benefit analysis 成本效益分析   g Q37>  
  C (172)cost center 成本中心   0n3D~Xzd  
  C (173)cost driver 成本动因
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