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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 WW;S  
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  1.audit   审计 =?57*=]0M  
  2.attestation   鉴证 |J`YFv  
  3.credibility   可信赖程度 j*$GP'Df3  
  4.audit of financial statements 财务报表审计 X63DBF4A  
  5.agreed-upon procedures 执行商定程序 q]5"V>D \  
  6.high levels of assurance 高水平保证  ?S0VtHQ  
  7.compilation 编制 b9OT~i=S|  
  8.reliability 可靠性 JPiC/  
  9.relevance 相关性 7BF't!-2F  
  10.professional skepticism 职业谨慎 `2 NL'O:  
  11.objectivity 客观性 `ivr$b#  
  12. professional competence 专业胜任能力 o)?"P;UhJX  
  13.Senior/CPA-in-charge 项目经理 5gV8=Ml"V  
  14.audit engagement letter 业务约定书 -2tX 15,  
  15.recurring audit 连续审计 sj`9O-?49  
  16.the client 委托人 Vk$zA<sw"  
  17.change CPA 更换注册会计 c?eV8h1G  
  18.the existing CPA 现任注册会计师 "F|OJ@ M  
  19.the successor CPA 后任注册会计师 C|W_j&S65  
  20.the preceding CPA前任注册会计师 89@89-_mC  
  21.issue the audit report 出具审计报告 i2$U##-ro]  
  22.expert 专家 z0HCmj9T  
  23.the board of directors 董事会 q?Q"Ab  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #0L :h ?L  
  25.assess material misstatement risks评估重大错报风险 7esG$sVj(  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 GwwxSB&y  
  27.a general knowledge of —— 初步了解―――的情况 *s?&)][  
  28.a more knowledge of—— 进一步了解的情况 rP;Fh|w#  
  29.the prior year‘s working papers 以前年度工作底稿 4lb3quY$Us  
  30.minutes of meeting 会议纪要 +]CKu$,8  
  31.business risks 经营风险 J*,Ed51&7  
  32.appropriateness 适当性 =}r&>|rrJ  
  33.accounting estimate 会计估计 Roy`HU ;0a  
  34.management representations 管理层声明 !V@Y \M d  
  35.going concern assumption 持续经营假设 ss,t[`AV{  
  36.audit plan 审计计划 ~?-U J^#  
  37.significant audit areas 重点审计领域 ?GD{}f33  
  38.error 错误 ED"5y  
  39.fraud舞弊 9|Jmj @9  
  40.modified or additional procedures 修改或追加审计程序 JeUFCWm  
  41.misappropriation of assets 侵占资产 QRjt.Ry|  
  42.transactions without substance 虚假交易 i0!F  
  43.unusual pressures 异常压力 *~"`&rM(  
  44.the suspected noncompliance 涉嫌存在违法行为 CNz[@6-cYU  
  45.materialiy 重要性 oF^BJ8%Lm  
  46.exceed the materiality level 超过重要性水平 $5o<Mj  
  47.approach the materiality level 接近重要性水平 s [!SG`&  
  48.an acceptably low level 可接受水平 {+EPE2X=C  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 2=|IOkY  
  50.misstatements or omissions 错报或漏报 5 6R,+sN  
  51.aggregate 总计 %xruPWT:k  
  52.subsequent events 期后事项 vP2QAGk <  
  53.adjust the financial statements 调整财务报表 vqHJc2yYkZ  
  54.perform additional audit procedures 实施追加的审计程序 ;n@C(hG  
  55.audit risk 审计风险 5zGj,y>u  
  56.detection risk 检查风险 R;yAqr29  
  57.inappropriate audit opinion 不适当的审计意见 yKI.TR#  
  58.material misstatement 重大的错报 n\YxRs7 hF  
  59.tolerable misstatement 可容忍错报 vB{b/xmah  
  60.the acceptable level of detection risk 可接受的检查风险 q  ha1b$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 w;(gi  
  62.simall business 小规模企业 :&%;s*-9  
  63.accounting system 会计系统 9|`@czw  
  64.test of control 控制测试 ^&.?kJM  
  65.walk-through test 穿行测试 #.)>geLC>9  
  66.communication 沟通 $5IrM 7i  
  67.flow chart 流程图 dNobvK  
  68.reperformance of internal control 重新执行 f0s &9H  
  69.audit evidence 审计证据 6T s`5$e  
  70.substantive procedures 实质性程序 AI yv;}5  
  71.assertions 认定 = 1VH5pVr}  
  72.esistence 存在 (ZK >WoV  
  73.occurrence 发生 av?BpN"l  
  74.completeness 完整性 qrc/Q;$  
  75.rights and obligations 权利和义务 B>ZPn6?y  
  76.valuation and allocation 计价和分摊 >B  
  77.cutoff 截止 G#: !wI  
  78.accuracy 准确性 Oy&'zigJ  
  79.classification 分类 81cmG `G7  
  80.inspection 检查 =@ZtUjcJx  
  81.supervision of counting 监盘 JWL J<z  
  82.observation 观察 Z L</  
  83.confirmation 函证 m-RY{DO+  
  84.computation 计算 +d f?N  
  85.analytical procedures 分析程序 A.O~'')X  
  86.vouch 核对 ~P_kr'o  
  87.trace 追查 NO^t/(Z  
  88.audit sampling 审计抽样 Yk Pt*?,P/  
  89.error 误差 8 36m5/kH[  
  90.expected error 预期误差 [{F7Pc  
  91.population 总体 J36@Pf]h  
  92.sampling risk 抽样风险 0)5Sx /5'  
  93.non- sampling risk 非抽样风险 a7\L-T+  
  94.sampling unit 抽样单位 HW72 6K*  
  95.statistical sampling 统计抽样 )uvFta<(  
  96.tolerable error 可容忍误差 QtQ^"d65  
  97.the risk of under reliance 信赖不足风险 Pfx71*u,  
  98.the risk of over reliance 信赖过度风险 e0HP~&BRs  
  99.the risk of incorrect rejection 误拒风险 9Oyi:2A  
  100. the risk of incorrect acceptance 误受风险 i(;-n_:, `  
  101.working trial balance 试算平衡表 .~L4#V{c~  
  102.index and cross-referencing 索引和交叉索引 5R`6zhf  
  103.cash receipt 现金收入 QV$dKjMS  
  104.cash disbursement 现金支出 q&Wwt qc9  
  105.bank statement 银行对账单 [!? ,TGM}^  
  106.bank reconciliation 银行存款余额调节表 [9om"'  
  107.balance sheet date 资产负债表日 tQ JH'YV  
  108.net realizable value 可变现净值 ~@b}=+n  
  109.storeroom 仓库 O^weUpe\  
  110.sale invoice 销售发票 ' u};z:t  
  111.price list 价目表 #.+*G`m  
  112.positive confirmation request 积极式询证函 $S8bp3)  
  113.negative confirmation request 消极式询证函 IQ=|Kj9h  
  114.purchase requisition 请购单 8'"/gC{  
  115.receiving report 验收报告 J7;n;Mx  
  116.gross margin 毛利 Ko|xEz=  
  117.manufacturing overhead 制造费用 ?{,)XFck  
  118.material requisition 领料单 H)T# R?  
  119.inventory-taking 存货盘点 MZW Y  
  120.bond certificate 债券 8/?u U]#Q  
  121.stock certificate 股票 n UCk0:{  
  122.audit report 审计报告 B4 Af  
  123.entity 被审计单位 ?>jArzI  
  124.addressee of the audit report 审计报告的收件人 :YXQ9/iRr  
  125.unqualified opinion 无保留意见 8sF0]J[g{  
  126.qualified opinion 保留意见 n3g WM C  
  127.disclaimer of opinion 无法表示意见 OXX(OCG>  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   iH}rI'U.  
  A (2)absorbed overhead 已吸收制造费用 ZX6=D>)u  
  A (3)absorption costing 吸收成本计算 IOZ|85u =  
  A (4)account 账户,报表   Y_3YO 2K]  
  A (5)accounting postulate 会计假设   5uJP) S?  
  A (6)accounting series release 会计公告文件   40d9/$uzh  
  A (7)accounting valuation 会计计价   [-Tt11  
  A (8)account sale 承销清单 >\x_"o R  
  A (9)accountability concept 经营责任概念   m\Fb ,  
  A (10)accountancy 会计职业   )7 "DR+;:  
  A (11)accountant 会计师   Y1_6\zpA  
  A (12)accounting 会计   h8= MVh(I  
  A (13)agency cost 代理成本   2j/1@Z1j=  
  A (14)accounting bases 会计基础   '`~(Fkj  
  A (15)accounting manual 会计手册   UH,4b`b  
  A (16)accounting period 会计期间   P}WhE  
  A (17)accounting policies 会计方针   *o\Y~U-so  
  A (18)accounting rate of return 会计报酬率   ="w8U'  
  A (19)accounting reference date 会计参照日   VmH_0IM^6  
  A (20)accounting reference period 会计参照期间   i 2} =/  
  A (21)accrual concept 应计概念   l^y?L4hg)  
  A (22)accrual expenses 应计费用   )tI2?YIR  
  A (23)acid test ration 速动比率(酸性测试比率)   -KJ!  
  A (24)acquisition 购置   Ysc|kxLb  
  A (25)acquisition accounting 收购会计   M3;v3 }z<-  
  A (26)activity based accounting 作业基础成本计算   l)rvh#D  
  A (27)adjusting events 调整事项   0CVsDVA  
  A (28)administrative expenses 行政管理费   ?)o4 Kt'h  
  A (29)advice note 发货通知   ^% 8Hvy  
  A (30)amortization 摊销   ) )69a  
  A (31)analytical review 分析性检查   nh&J3b}B!  
  A (32)annual equivalent cost 年度等量成本法   `_g?y)  
  A (33)annual report and accounts 年度报告和报表   >-|90CSdSJ  
  A (34)appraisal cost 检验成本   $h]Y<&('G  
  A (35)appropriation account 盈余分配账户   L1!hF3G  
  A (36)articles of association 公司章程细则   'UXj\vJ3E  
  A (37)assets 资产   Q~Sv2  
  A (38)assets cover 资产保障   Jn@Mbl  
  A (39)asset value per share 每股资产价值   >5~Zr$  
  A (40)associated company 联营公司   V=zM5MH2  
  A (41)attainable standard 可达标准   k E#_Pc  
P xVI {:Uz  
 A (42)attributable profit 可归属利润   7~l  
  A (43)audit 审计   X6N]gD  
  A (44)audit report 审计报告   $L&9x3+?Kg  
  A (45)auditing standards 审计准则   vu'!-K=0  
  A (46)authorized share capital 额定股本   6(q`Oj  
  A (47)available hours 可用小时   ~ut& U  
  A (48)avoidable costs 可避免成本 ZG \ I1  
  B (49)back-to-back loan 易币贷款   !Nxn[^[?.  
  B (50)backflush accounting 倒退成本计算   E_![`9i  
  B (51)bad debts 坏帐   C`th^dqBV  
  B (52)bad debts ratio 坏帐比率   K'{W9~9Lq  
  B (53)bank charges 银行手续费   8T.5Mhx0jS  
  B (54)bank overdraft 银行透支   {7![3`%7  
  B (55)bank reconciliation 银行存款调节表   o~.o^0Y  
  B (56)bank statement 银行对账单   hNq8 uyKx  
  B (57)bankruptcy 破产   fCt\2);a  
  B (58)basis of apportionment 分摊基础   $G-N0LV  
  B (59)batch 批量   '^oGDlkr H  
  B (60)batch costing 分批成本计算    IB.'4B7  
  B (61)beta factor B(市场)风险因素   bUAR<R'E  
  B (62)bill 账单   u5{5ts+:  
  B (63)bill of exchange 汇票    10l1a4  
  B (64)bill of landing 提单   X~)V)'R  
  B (65)bill of materials 用料预计单   uRB)g  
  B (66)bill payable 应付票据   /VmCN]2AZ  
  B (67)bill receivable 应收票据   d[>N6?JA/  
  B (68)bin card 存货记录卡   ReB(T7Vk=  
  B (69)bonus 红利   rz[uuY7  
  B (70)book-keeping 薄记   f?>-yMR|  
  B (71)Boston classification 波士顿分类   @^:7UI_  
  B (72)breakeven chart 保本图   hV>4D&<  
  B (73)breakeven point 保本点   kP}hUrDX5  
  B (74)breaking-down time 复位时间   1hMX(N &|  
  B (75)budget 预算   u .pKK  
  B (76)budget center 预算中心   5}d/8tS  
  B (77)budget cost allowance 预算成本折让   0,~6TV<K  
  B (78)budget manual 预算手册   Ah"'hFY  
  B (79)budget period 预算期间   GEe 0@q#YA  
  B (80)budgetary control 预算控制   [N+ m5{tT  
  B (81)budgeted capacity 预算生产能力   az \<sWb#  
  B (82)burden 制造费用   )ZgER[  
  B (83)business center 经营中心   V$-~%7@>;9  
  B (84)business entity 营业个体   fZw9zqg  
  B (85)business unit 经营单位   94p:|5@  
 B (86)buy-out management 管理性购买产权   I", &%0ycm  
  B (87)by-product 副产品 ni"$[8U  
  C (88)called-up share capital 催缴股本   6 <qwP?WN  
  C (89)capacity 生产能力   j2 o1"  
  C (90)capacity ratios 生产能力比率   A'~%_}  
  C (91)capital 资本   Mg a@JA"  
  C (92)capital assets pricing model资本资产计价模式   20.-;jK  
  C (93)capital commitment 承诺资本   :!+}XT7)/  
  C (94)capital employed 已运用的资本   } :RT,<  
  C (95)capital expenditure 资本支出   t> x-1vf%  
  C (96)capital expenditureauthorization 资本支出核准   XoKO2<3  
  C (97)capital expenditure control 资本支出控制   #LN5&i;s  
  C (98)capital expenditure proposal资本支出申请   v ]/OAH6D  
  C (99)capital funding planning 资本基金筹集计划   l}Q"Nb)  
  C (100)capital gain 资本收益   QX/X {h6  
  C (101)capital investment appraisal资本投资评估   [w&#+h-q  
  C (102)capital maintenance 资本保全   \ifK~?  
  C (103)capital resource planning 资本资源计划   B0b[p*g Il  
  C (104)capital surplus 资本盈余   "W &:j:o  
  C (105)capital turnover 资本周转率   #K :-Bys5v  
  C (106)card 记录卡   `?zg3GD_  
  C (107)cash 现金   (b/A|hl  
  C (108)cash account 现金账户   wQD0 vsD  
  C (109)cash book 现金账薄   0|fb< "  
  C (110)cash cow 金牛产品   <fC@KY>#  
  C (111)cash flow 现金流量   Ge^zX$.'  
  C (112)cash discounted 现金贴现   7xv4E<r2  
  C (113)cash flow budget 现金流量预算   5|<yfk8*J  
  C (114)cash flow statement 现金流量表   ~7lTqY\  
  C (115)cash ledger 现金分类账   ?Do^stq'4  
  C (116)cash limit 现金限额   sJ))<,e5I  
  C (117)CCA 现时成本会计   kf%&d}2to  
  C (118)center 中心   T3USNc51  
  C (119)changeover time 变更时间   w24{_ N  
  C (120)chartered entity 特许经济个体   ,hpH!J'5f/  
  C (121)cheque 支票   V;h=8C5J  
  C (122)cheque register 支票登记薄   "3{#d9Gs  
  C (123)coin analysis 零钱分类   @uI?  
  C (124)classification 分类   w(76H^e  
  C (125)clock card 工时卡   Q00R<hu@F  
  C (126)code 代码   YG0PxZmi  
  C (127)commitment accounting 承诺确认会计   ..t, LU@|  
  C (128)common cost 共同成本   csH2_+uG  
  C (129)company limited byguarantee 有限担保责任公司   GXDC@+$14  
C (130)company limited shares 股份有限公司   N$\ bg|v  
  C (131)competitive position 竞争能力状况   fD1?z"lo  
  C (132)concept 概念   h>}ax\h  
  C (133)conglomerate 跨行业企业   % v;e  
  C (134)consistency concept 一致性概念   ~Cjz29|gp  
  C (135)consolidated accounts 合并报表   \~JNQ&_o  
  C (136)consolidation accounting 合并会计   ?PBa'g  
  C (137)consortium 财团   >5) <Uv$  
  C (138)contingency plan 应急计划   0 HGlf  
  C (139)contingent liabilities 或有负债   S~KS9E~\  
  C (140)continuous operation 连续生产   ,:D=gQ@`  
  C (141)contra 抵消   A /q2g7My  
  C (142)contract cost 合同成本   ^4c,U9J=  
  C (143)contract costing 合同成本计算   XD PL;(?  
  C (144)contribution 贡献毛益   QBy{| sQ`  
  C (145)contribution centre 贡献中心   , N53Iic  
  C (146)contribution chart 贡献图   _f cS>/<a  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ?b||Cr  
  C (148)contribution to salesration 贡献毛益对销售比率   #SKfE  
  C (149)control 控制   95=g Y  
  C (150)control account 控制帐户   >\V6+$cNp  
  C (151)control limits 控制限度   \|CPR6I  
  C (152)controllability concept 可控制概念   1EVfowIl  
  C (153)controllable cost 可控制成本   y|$R`P  
  C (154)conversion cost 加工成本   "jMqt9ysN  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   C:]s;0$3'9  
  C (156)corporate appraisal 公司评估   Z&_y0W=t  
  C (157)corporate planning 公司计划   cAD[3b[Gk  
  C (158)corporate social reporting 公司社会报告   |xn#\epy@  
  C (159)corporation 股份公司   w/ TKRCO3  
  C (160)cost 成本   )2xE z  
  C (161)cost account 成本帐户   ,V,f2W 4  
  C (162)cost accounting 成本会计   JPEIT  
  C (163)cost accounting manual 成本手册   pet~[e%!  
  C (164)cost accounts calendar 成本报表的日历时间   -<_QF82  
  C (165)cost adjustment 成本调整   bW53" `X  
  C (166)cost allocation 成本分配   "'m)VG  
  C (167)cost apportionment 成本分摊   $9 K(F~/  
  C (168)cost attribution 成本归属   lsk_P&M  
  C (169)cost audit 成本审计   iOXZ ]Xj5  
  C (170)cost behaviour 成本性态   089 k.WG  
  C (171)cost benefit analysis 成本效益分析   LheFQ A  
  C (172)cost center 成本中心   `ncNEHh7K  
  C (173)cost driver 成本动因
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