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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 N)^` 15w  
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  1.audit   审计 )lrmP(C*.a  
  2.attestation   鉴证 #8qhl  
  3.credibility   可信赖程度 cMp#_\B  
  4.audit of financial statements 财务报表审计 /K\]z Pq  
  5.agreed-upon procedures 执行商定程序 0 pPSg9  
  6.high levels of assurance 高水平保证 nb}rfd.  
  7.compilation 编制 7 FGi+  
  8.reliability 可靠性 :SvgXMY@  
  9.relevance 相关性 zX}t1:nc  
  10.professional skepticism 职业谨慎 ~l"]J'jF"H  
  11.objectivity 客观性 b,uu dtlH  
  12. professional competence 专业胜任能力 'CA{>\F$F+  
  13.Senior/CPA-in-charge 项目经理 Eohv P[i  
  14.audit engagement letter 业务约定书 Dg o -Os@  
  15.recurring audit 连续审计 ~Y/o9x0  
  16.the client 委托人 )4e?-?bK!  
  17.change CPA 更换注册会计 <S68UN(Ke  
  18.the existing CPA 现任注册会计师  jWqjGX`  
  19.the successor CPA 后任注册会计师 kqQT^6S   
  20.the preceding CPA前任注册会计师 \2!1fN  
  21.issue the audit report 出具审计报告 FDC c?>,o  
  22.expert 专家 a(oa?OdJ  
  23.the board of directors 董事会 N|\Q:<!2_w  
  24.knowledge of the entity‘ s business 了解被审计单位情况 FE,BvNBZ  
  25.assess material misstatement risks评估重大错报风险 !N'HL-oT  
  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 K2 6`wt  
  27.a general knowledge of —— 初步了解―――的情况 _T\cJcWf  
  28.a more knowledge of—— 进一步了解的情况 P+bA>lJd  
  29.the prior year‘s working papers 以前年度工作底稿 dpSNh1  
  30.minutes of meeting 会议纪要 liU8OXBl  
  31.business risks 经营风险 Bht!+  
  32.appropriateness 适当性 #Ic)]0L  
  33.accounting estimate 会计估计 T:I34 E[  
  34.management representations 管理层声明 i8->3uB  
  35.going concern assumption 持续经营假设 dTZ$92<  
  36.audit plan 审计计划 T7~H|%  
  37.significant audit areas 重点审计领域 g0ks[ }f-  
  38.error 错误 "."ow|  
  39.fraud舞弊 cp$GP*{@  
  40.modified or additional procedures 修改或追加审计程序 #g=  
  41.misappropriation of assets 侵占资产 #ADm^UT^  
  42.transactions without substance 虚假交易 {2F@OfuCF  
  43.unusual pressures 异常压力 ?"$Rw32  
  44.the suspected noncompliance 涉嫌存在违法行为 )k.}>0K |  
  45.materialiy 重要性 ez<V  
  46.exceed the materiality level 超过重要性水平 Dl@Jj?zc  
  47.approach the materiality level 接近重要性水平 QTC!vKM  
  48.an acceptably low level 可接受水平 dVe,;?+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 sOVU>t b\'  
  50.misstatements or omissions 错报或漏报 S`8Iu[Ma  
  51.aggregate 总计 "fu:hHq  
  52.subsequent events 期后事项 i93 6+[  
  53.adjust the financial statements 调整财务报表 @2g <d  
  54.perform additional audit procedures 实施追加的审计程序 /V GI@"^v  
  55.audit risk 审计风险 ?W2u0N  
  56.detection risk 检查风险 ZeLed[J^xJ  
  57.inappropriate audit opinion 不适当的审计意见 }`.d4mm  
  58.material misstatement 重大的错报 Xz`0nU  
  59.tolerable misstatement 可容忍错报 /mXxj93UA  
  60.the acceptable level of detection risk 可接受的检查风险 '^)}"sZ@G  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +/ rt'0o  
  62.simall business 小规模企业 &-Ylj  
  63.accounting system 会计系统 `I.pwst8i-  
  64.test of control 控制测试 YS:p(jtd  
  65.walk-through test 穿行测试 < 1[K1'7h  
  66.communication 沟通 <*(^QOM  
  67.flow chart 流程图 ]f_`w81[  
  68.reperformance of internal control 重新执行 R.!.7dO  
  69.audit evidence 审计证据 Y>6N2&Q  
  70.substantive procedures 实质性程序 !<24Cy   
  71.assertions 认定 X|-[i hp;  
  72.esistence 存在 &`oybm-p(  
  73.occurrence 发生 tI)|y?q  
  74.completeness 完整性 ocu,qL)W  
  75.rights and obligations 权利和义务 (x fN=Te,-  
  76.valuation and allocation 计价和分摊 [5!dO\-[  
  77.cutoff 截止 XBoq/kbw!  
  78.accuracy 准确性 k.z(.uc=  
  79.classification 分类 j#0JD!Vr  
  80.inspection 检查 d f!i}L  
  81.supervision of counting 监盘 DD 2K>1A1  
  82.observation 观察 #_{Q&QUk  
  83.confirmation 函证 +Qf}&D_  
  84.computation 计算 5 owK2  
  85.analytical procedures 分析程序 zz /4 ()u  
  86.vouch 核对 T<-_#}.Hn  
  87.trace 追查 Re&"Q8I.8  
  88.audit sampling 审计抽样 gB~^dv {  
  89.error 误差 0<O()NMv  
  90.expected error 预期误差 cPv(VjS1;  
  91.population 总体 xv&h>GOg  
  92.sampling risk 抽样风险 L&s$&E%  
  93.non- sampling risk 非抽样风险 z0OxJe  
  94.sampling unit 抽样单位 hJsP;y:@Lm  
  95.statistical sampling 统计抽样 )U=]HpuzI  
  96.tolerable error 可容忍误差 t1]/Bw`j/  
  97.the risk of under reliance 信赖不足风险 L$BV`JWPw  
  98.the risk of over reliance 信赖过度风险 a>x6n3{  
  99.the risk of incorrect rejection 误拒风险 2,wwI<=E'  
  100. the risk of incorrect acceptance 误受风险 n}I?.r@e  
  101.working trial balance 试算平衡表 `XpQR=IOMb  
  102.index and cross-referencing 索引和交叉索引 K{{_qFj@<y  
  103.cash receipt 现金收入 d$jwh(Ivs  
  104.cash disbursement 现金支出 R<U]"4CBx  
  105.bank statement 银行对账单 7f4O~4.[i  
  106.bank reconciliation 银行存款余额调节表 SiUu**zC  
  107.balance sheet date 资产负债表日 k%FA:ms|k  
  108.net realizable value 可变现净值 *mVg_Kl  
  109.storeroom 仓库 3H`{ A/r  
  110.sale invoice 销售发票 IzJq:G.  
  111.price list 价目表 Px&_6}YWy  
  112.positive confirmation request 积极式询证函 X\/M(byn  
  113.negative confirmation request 消极式询证函 FF~r&h8H  
  114.purchase requisition 请购单 VX&PkGi?o  
  115.receiving report 验收报告 9 @xl{S-  
  116.gross margin 毛利 0~z\ WSo  
  117.manufacturing overhead 制造费用 @0 /qP<E  
  118.material requisition 领料单 !3Pbu=(cte  
  119.inventory-taking 存货盘点 ykx^RmD`~  
  120.bond certificate 债券 *67K_<bp]  
  121.stock certificate 股票 P6 R_W  
  122.audit report 审计报告 a5GLbanF  
  123.entity 被审计单位 EG;E !0  
  124.addressee of the audit report 审计报告的收件人 r:;.?f@  
  125.unqualified opinion 无保留意见 10i$b<O  
  126.qualified opinion 保留意见 Yu>DgMW  
  127.disclaimer of opinion 无法表示意见 0'fswa)  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   > a,D8M?  
  A (2)absorbed overhead 已吸收制造费用 dWPQp*f2  
  A (3)absorption costing 吸收成本计算 ?UZt30|1  
  A (4)account 账户,报表   \1X k[%  
  A (5)accounting postulate 会计假设   hg(<>_~  
  A (6)accounting series release 会计公告文件   Vh;zV Y  
  A (7)accounting valuation 会计计价   m$kQbPlatN  
  A (8)account sale 承销清单 Ph1XI&us9  
  A (9)accountability concept 经营责任概念   p.SipQ.P  
  A (10)accountancy 会计职业   #F.jf2h@  
  A (11)accountant 会计师   ^w.hI5ua)  
  A (12)accounting 会计   -g]Rs !w'  
  A (13)agency cost 代理成本   Z(T{K\)uN  
  A (14)accounting bases 会计基础   yGf7k>K'  
  A (15)accounting manual 会计手册   G$+v |z  
  A (16)accounting period 会计期间   b1.*cIv}  
  A (17)accounting policies 会计方针   `daqzn  
  A (18)accounting rate of return 会计报酬率   Wc[,kc  
  A (19)accounting reference date 会计参照日   m|;(0 rft  
  A (20)accounting reference period 会计参照期间   r8Mx +r  
  A (21)accrual concept 应计概念   4 "HX1qP  
  A (22)accrual expenses 应计费用   DS<1"4 b|  
  A (23)acid test ration 速动比率(酸性测试比率)   lGl'A}]#$  
  A (24)acquisition 购置   4=xi)qF/@  
  A (25)acquisition accounting 收购会计   by X!,  
  A (26)activity based accounting 作业基础成本计算   *[3xc*5F/A  
  A (27)adjusting events 调整事项   &$F<]]&  
  A (28)administrative expenses 行政管理费   }OL" 38P  
  A (29)advice note 发货通知   N8b\OTk2  
  A (30)amortization 摊销   x i=ApwNj  
  A (31)analytical review 分析性检查   kg[%Q]]  
  A (32)annual equivalent cost 年度等量成本法   `za,sRFR  
  A (33)annual report and accounts 年度报告和报表   CwA_jOp  
  A (34)appraisal cost 检验成本   _`|1B$@x  
  A (35)appropriation account 盈余分配账户   K>@yk9)vi  
  A (36)articles of association 公司章程细则   sQvRupYRO  
  A (37)assets 资产   (Q^sK \  
  A (38)assets cover 资产保障   hM Dd*<%l  
  A (39)asset value per share 每股资产价值   "6$V1B0KW  
  A (40)associated company 联营公司   Yf w>x[#e  
  A (41)attainable standard 可达标准   4VWk/HK-!  
'4[=*!hs!  
 A (42)attributable profit 可归属利润   l@4_D;b3o"  
  A (43)audit 审计   sUZA!sv  
  A (44)audit report 审计报告   zTF{ g+  
  A (45)auditing standards 审计准则   9CY{}g  
  A (46)authorized share capital 额定股本   -n|bi cP  
  A (47)available hours 可用小时   & 9p!J(C  
  A (48)avoidable costs 可避免成本 pk/#RUfT+  
  B (49)back-to-back loan 易币贷款   3@> F-N  
  B (50)backflush accounting 倒退成本计算   ,#A(I#wL~  
  B (51)bad debts 坏帐   W)In.?>]W  
  B (52)bad debts ratio 坏帐比率   /\I6j;$z  
  B (53)bank charges 银行手续费   N+|NI?R?}  
  B (54)bank overdraft 银行透支   fu/8r%:h  
  B (55)bank reconciliation 银行存款调节表   /kW Z 8Z  
  B (56)bank statement 银行对账单   )/H;5 cn  
  B (57)bankruptcy 破产   r ]DiB:.  
  B (58)basis of apportionment 分摊基础   /BL:"t@-  
  B (59)batch 批量   k$w~JO!s  
  B (60)batch costing 分批成本计算   ~[g(@Xt  
  B (61)beta factor B(市场)风险因素   Dcl$?  
  B (62)bill 账单   UN]gn>~j  
  B (63)bill of exchange 汇票   94u{k1d x  
  B (64)bill of landing 提单   /4:bx#;A  
  B (65)bill of materials 用料预计单   Z!1D4`w  
  B (66)bill payable 应付票据   |*&l?S  
  B (67)bill receivable 应收票据   tIsWPt]Y  
  B (68)bin card 存货记录卡   w,LtQhQ  
  B (69)bonus 红利   kQ`tY`3F  
  B (70)book-keeping 薄记   'cW^S7  
  B (71)Boston classification 波士顿分类   =}^NyLE?  
  B (72)breakeven chart 保本图   :C~Ar]  
  B (73)breakeven point 保本点   ^SdF\uk{?6  
  B (74)breaking-down time 复位时间   ^\\3bW9}H  
  B (75)budget 预算   .DCHc,DxA  
  B (76)budget center 预算中心   9%!h/m>rW  
  B (77)budget cost allowance 预算成本折让   xY^sC56Z  
  B (78)budget manual 预算手册   ?[D3 -4  
  B (79)budget period 预算期间   m>@hh#kBg  
  B (80)budgetary control 预算控制   Dyo v}y  
  B (81)budgeted capacity 预算生产能力   -Zt!H%U  
  B (82)burden 制造费用   _gvF s %J  
  B (83)business center 经营中心   3nq?Y8yac  
  B (84)business entity 营业个体   4CNrIF@  
  B (85)business unit 经营单位   g{8RPw]  
 B (86)buy-out management 管理性购买产权   YG "Ta|@5  
  B (87)by-product 副产品 51#*8u+L  
  C (88)called-up share capital 催缴股本   ~ZHjP_5Q  
  C (89)capacity 生产能力   3[YG BM(  
  C (90)capacity ratios 生产能力比率   vl"w,@V7  
  C (91)capital 资本   >rSjP1-F  
  C (92)capital assets pricing model资本资产计价模式   lSj gN~:z  
  C (93)capital commitment 承诺资本   F^i3e31*t  
  C (94)capital employed 已运用的资本   *;7y 5ZJ  
  C (95)capital expenditure 资本支出   +#}GmUwPG$  
  C (96)capital expenditureauthorization 资本支出核准   Pf*6/7S:  
  C (97)capital expenditure control 资本支出控制   Av X1*  
  C (98)capital expenditure proposal资本支出申请   /F*Y~>*% 1  
  C (99)capital funding planning 资本基金筹集计划   R=D]:u<P  
  C (100)capital gain 资本收益   Ma YU%h0  
  C (101)capital investment appraisal资本投资评估   ]-=L7a  
  C (102)capital maintenance 资本保全   w_9^YO! !  
  C (103)capital resource planning 资本资源计划   `+7F H  
  C (104)capital surplus 资本盈余   SQp|  
  C (105)capital turnover 资本周转率   *Rgr4- eS  
  C (106)card 记录卡   uZqL'l+/y  
  C (107)cash 现金   vB:\ZX4  
  C (108)cash account 现金账户   FXQWT9Kk~_  
  C (109)cash book 现金账薄   IkrB}  
  C (110)cash cow 金牛产品   %b6$N_M{H1  
  C (111)cash flow 现金流量   X\}l" ]  
  C (112)cash discounted 现金贴现   =o@;K~-  
  C (113)cash flow budget 现金流量预算   L 4By5)  
  C (114)cash flow statement 现金流量表   '\:4Ijp<"  
  C (115)cash ledger 现金分类账   "F F$Q#)  
  C (116)cash limit 现金限额   <_EKCk  
  C (117)CCA 现时成本会计   u?osX;'w  
  C (118)center 中心   H4$qM_N  
  C (119)changeover time 变更时间   })g<I+]Hf9  
  C (120)chartered entity 特许经济个体   mypV [  
  C (121)cheque 支票   zj 6I:Q r  
  C (122)cheque register 支票登记薄   l45/$G7  
  C (123)coin analysis 零钱分类   u[>"_!T  
  C (124)classification 分类   ]\ E"oZ  
  C (125)clock card 工时卡   j3j?2#vR  
  C (126)code 代码   j\2Qe %d  
  C (127)commitment accounting 承诺确认会计   &D, Iwq  
  C (128)common cost 共同成本   2qMiX|Y  
  C (129)company limited byguarantee 有限担保责任公司   > p`,  
C (130)company limited shares 股份有限公司   agIqca;  
  C (131)competitive position 竞争能力状况   GkGiQf4hh  
  C (132)concept 概念   I!x.bp~V!  
  C (133)conglomerate 跨行业企业   Y:^hd809  
  C (134)consistency concept 一致性概念   (q)}`1d'  
  C (135)consolidated accounts 合并报表   *"%TAe7?~+  
  C (136)consolidation accounting 合并会计   E^F"$Z" N  
  C (137)consortium 财团   _`$Q6!Z)l  
  C (138)contingency plan 应急计划   v"*r %nCi  
  C (139)contingent liabilities 或有负债   B8&q$QV  
  C (140)continuous operation 连续生产   (gt\R}  
  C (141)contra 抵消   wu <0or2  
  C (142)contract cost 合同成本   _v!7 |&\  
  C (143)contract costing 合同成本计算   A8{jEJ=)P  
  C (144)contribution 贡献毛益   aZ#FKp^8H  
  C (145)contribution centre 贡献中心   ^q7V%{54  
  C (146)contribution chart 贡献图   +! 1_Mt6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   f:o.[4p2  
  C (148)contribution to salesration 贡献毛益对销售比率   y>o:5':;'  
  C (149)control 控制   B#K gU&Loo  
  C (150)control account 控制帐户   L/k35x8  
  C (151)control limits 控制限度   Q*DT" W/0  
  C (152)controllability concept 可控制概念   i~@gI5[k+  
  C (153)controllable cost 可控制成本   5Rbl.5. A  
  C (154)conversion cost 加工成本    3Y#Q'r?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Mz@{_*2   
  C (156)corporate appraisal 公司评估   uGU 2  
  C (157)corporate planning 公司计划   ak(s@@ k  
  C (158)corporate social reporting 公司社会报告   @0+\:F  
  C (159)corporation 股份公司   U2Ve @.  
  C (160)cost 成本   5 jrR]X  
  C (161)cost account 成本帐户   -[mmT'sS  
  C (162)cost accounting 成本会计   G[64qhTC  
  C (163)cost accounting manual 成本手册   A95f!a  
  C (164)cost accounts calendar 成本报表的日历时间   b 74 !Zw  
  C (165)cost adjustment 成本调整   I?T !  
  C (166)cost allocation 成本分配   Z{8%Cln  
  C (167)cost apportionment 成本分摊   NdK`-RT  
  C (168)cost attribution 成本归属   $^x=i;>aK.  
  C (169)cost audit 成本审计   N,`@Q7  
  C (170)cost behaviour 成本性态   X3:1KDVsV  
  C (171)cost benefit analysis 成本效益分析   Bm~^d7;Cw  
  C (172)cost center 成本中心   -l[H]BAMXy  
  C (173)cost driver 成本动因
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