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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
EDnNS  
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注会《审计》英语常用词汇 UwUHB~<oE  
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  1.audit   审计 \c\~k0u  
  2.attestation   鉴证 f\R_a/Us  
  3.credibility   可信赖程度  xL15uWk-  
  4.audit of financial statements 财务报表审计 vEI{AmogRx  
  5.agreed-upon procedures 执行商定程序 *EuX7LEu_  
  6.high levels of assurance 高水平保证 GFFwk4n1  
  7.compilation 编制 rO#w(]   
  8.reliability 可靠性 { F<0e^*  
  9.relevance 相关性 %_|KiW  
  10.professional skepticism 职业谨慎 ]T)N{"&N/  
  11.objectivity 客观性 XZ%[;[  
  12. professional competence 专业胜任能力 (utP@d^  
  13.Senior/CPA-in-charge 项目经理 )%^l+w+&  
  14.audit engagement letter 业务约定书 9n(68|^$  
  15.recurring audit 连续审计 `t/j6 e]  
  16.the client 委托人 mh8fJ6j29N  
  17.change CPA 更换注册会计 $I9& cNPv  
  18.the existing CPA 现任注册会计师 zTc;-,  
  19.the successor CPA 后任注册会计师 AFi_P\X  
  20.the preceding CPA前任注册会计师 :E-$:\V0}k  
  21.issue the audit report 出具审计报告 @XJ7ff&  
  22.expert 专家 4bk`i*-O  
  23.the board of directors 董事会 *)RKU),3nL  
  24.knowledge of the entity‘ s business 了解被审计单位情况 O7 ;=g!j  
  25.assess material misstatement risks评估重大错报风险 3t<a3"{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 8y27O  
  27.a general knowledge of —— 初步了解―――的情况 :a{dWgN  
  28.a more knowledge of—— 进一步了解的情况 {}s/p9F4  
  29.the prior year‘s working papers 以前年度工作底稿 i+14!LlI  
  30.minutes of meeting 会议纪要 U5C]zswL  
  31.business risks 经营风险 G_1r&[N3  
  32.appropriateness 适当性 _. 9 5>`  
  33.accounting estimate 会计估计 |tAkv  
  34.management representations 管理层声明 g(pr.Dw6  
  35.going concern assumption 持续经营假设 jSpj6:@B  
  36.audit plan 审计计划 $1ovT8  
  37.significant audit areas 重点审计领域 f" Iui  
  38.error 错误 [yMSCCswW  
  39.fraud舞弊 *IOrv)  
  40.modified or additional procedures 修改或追加审计程序 c>$d!IKCL  
  41.misappropriation of assets 侵占资产 _>vH%FY  
  42.transactions without substance 虚假交易  _".h(  
  43.unusual pressures 异常压力 7G+!9^  
  44.the suspected noncompliance 涉嫌存在违法行为 6?u`u t  
  45.materialiy 重要性 QKjn/%l"@  
  46.exceed the materiality level 超过重要性水平 Fj`k3~tUw  
  47.approach the materiality level 接近重要性水平 [y8(v ~H  
  48.an acceptably low level 可接受水平 XMS:F]HN  
  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_fUX={  
  50.misstatements or omissions 错报或漏报 q;[HUyY,  
  51.aggregate 总计 =Xvm#/  
  52.subsequent events 期后事项 E0I/]0  
  53.adjust the financial statements 调整财务报表 :h(RS ;  
  54.perform additional audit procedures 实施追加的审计程序 oaQW~R`_  
  55.audit risk 审计风险 oz=V|7 ,  
  56.detection risk 检查风险 }Hb0@ b_  
  57.inappropriate audit opinion 不适当的审计意见 qh.F}9o  
  58.material misstatement 重大的错报 +\f tSm>  
  59.tolerable misstatement 可容忍错报 |@_<^cV110  
  60.the acceptable level of detection risk 可接受的检查风险 `V9bd}M%~;  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 5Xr})%L  
  62.simall business 小规模企业 VLV]e_D6s  
  63.accounting system 会计系统 wb9(aS4  
  64.test of control 控制测试 %l8!p'a  
  65.walk-through test 穿行测试 ;"cQ)=s9Y  
  66.communication 沟通 CmXLD} L_x  
  67.flow chart 流程图 qR aPh:Q'  
  68.reperformance of internal control 重新执行 D SX%SE)  
  69.audit evidence 审计证据 q6pHL  
  70.substantive procedures 实质性程序 g$NUu  
  71.assertions 认定 ?GH/W#{o)  
  72.esistence 存在 @U!&XZ]h  
  73.occurrence 发生  Y:/p0 o  
  74.completeness 完整性 J;~YD$  
  75.rights and obligations 权利和义务 MhA4C 8  
  76.valuation and allocation 计价和分摊 mn03KF=n]  
  77.cutoff 截止 |$ ^3 5F  
  78.accuracy 准确性 ~D@YLW1z(  
  79.classification 分类 iDcTO}  
  80.inspection 检查 @k{q[6c2 n  
  81.supervision of counting 监盘 sSfP.R  
  82.observation 观察 'Z#_"s#L  
  83.confirmation 函证 w2xD1oK~o  
  84.computation 计算 c BqbbZyUk  
  85.analytical procedures 分析程序 3Qd/X&P  
  86.vouch 核对 4L:O0Ggz}  
  87.trace 追查 2H w7V3q  
  88.audit sampling 审计抽样 ZxSnqbyA*  
  89.error 误差 :[+8(~| za  
  90.expected error 预期误差 QOK,-  
  91.population 总体 Ms+ ekY)  
  92.sampling risk 抽样风险 j^#p#`m  
  93.non- sampling risk 非抽样风险 C9?mxa*z  
  94.sampling unit 抽样单位 x%`YV):*  
  95.statistical sampling 统计抽样 eH7x>[lH.  
  96.tolerable error 可容忍误差 fZpi+I  
  97.the risk of under reliance 信赖不足风险 g%Tokl  
  98.the risk of over reliance 信赖过度风险 E`.hM}h  
  99.the risk of incorrect rejection 误拒风险 qpFxl  
  100. the risk of incorrect acceptance 误受风险 Odwf7>  
  101.working trial balance 试算平衡表 k62s|VeU  
  102.index and cross-referencing 索引和交叉索引 q6rkp f,Tl  
  103.cash receipt 现金收入 %\-E R !b  
  104.cash disbursement 现金支出 ;=$;h6W0  
  105.bank statement 银行对账单 lTu& 9)  
  106.bank reconciliation 银行存款余额调节表 2]?=\_T  
  107.balance sheet date 资产负债表日 DzMg^Kp  
  108.net realizable value 可变现净值 UUDHknm"  
  109.storeroom 仓库 pTGGJ,  
  110.sale invoice 销售发票 "p3<-06  
  111.price list 价目表 *Sdx:G~gp  
  112.positive confirmation request 积极式询证函 oh:9v+  
  113.negative confirmation request 消极式询证函 7omHorU+  
  114.purchase requisition 请购单 OS`jttU@  
  115.receiving report 验收报告 Q*I8RAfd  
  116.gross margin 毛利 OQfFS+6  
  117.manufacturing overhead 制造费用 ~}j+~  
  118.material requisition 领料单 W/\VpD) ?;  
  119.inventory-taking 存货盘点 Ph]b6  
  120.bond certificate 债券 @@^iN~uf  
  121.stock certificate 股票 (/<Nh7C1c  
  122.audit report 审计报告 0ZwXuq  
  123.entity 被审计单位 niCK(&z  
  124.addressee of the audit report 审计报告的收件人 smfI+Z S"  
  125.unqualified opinion 无保留意见 %w[Z/  
  126.qualified opinion 保留意见 >v, si].  
  127.disclaimer of opinion 无法表示意见 9s_^?q  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   rxX4Cw]\"y  
  A (2)absorbed overhead 已吸收制造费用 j24 3oD  
  A (3)absorption costing 吸收成本计算 b4dviYI  
  A (4)account 账户,报表   8Yk*$RR9  
  A (5)accounting postulate 会计假设   v=iiS}s  
  A (6)accounting series release 会计公告文件   ]w>o=<?b  
  A (7)accounting valuation 会计计价   v[|W\y@H/3  
  A (8)account sale 承销清单 ^wWbW&<Tg  
  A (9)accountability concept 经营责任概念   mj$Ucql  
  A (10)accountancy 会计职业   11"r FZ  
  A (11)accountant 会计师   uarfH]T{  
  A (12)accounting 会计   'I/_vqp@  
  A (13)agency cost 代理成本   6Jq[]l"v  
  A (14)accounting bases 会计基础   bKmwXDv'  
  A (15)accounting manual 会计手册   ;$&\ :-6A#  
  A (16)accounting period 会计期间   1N(1h D  
  A (17)accounting policies 会计方针   YX-~?Pl  
  A (18)accounting rate of return 会计报酬率   `WXlq#:K  
  A (19)accounting reference date 会计参照日   YhV<.2^k  
  A (20)accounting reference period 会计参照期间   qJ `:$U  
  A (21)accrual concept 应计概念   #at`7#K@  
  A (22)accrual expenses 应计费用   :!g|pd[{ag  
  A (23)acid test ration 速动比率(酸性测试比率)   ?110} [jw  
  A (24)acquisition 购置   I4jRz*Ufe?  
  A (25)acquisition accounting 收购会计   3E*m.jX  
  A (26)activity based accounting 作业基础成本计算   gep#o$P  
  A (27)adjusting events 调整事项   Gu~*ZKyJ  
  A (28)administrative expenses 行政管理费   l~;>KjZg  
  A (29)advice note 发货通知   pAatv;Ex  
  A (30)amortization 摊销   tjFX(;^[  
  A (31)analytical review 分析性检查   e1-tpD:J  
  A (32)annual equivalent cost 年度等量成本法   nI]EfHU  
  A (33)annual report and accounts 年度报告和报表   M]r?m@)  
  A (34)appraisal cost 检验成本   )L:e0u  
  A (35)appropriation account 盈余分配账户    <EU R:  
  A (36)articles of association 公司章程细则   mF\!~ag|  
  A (37)assets 资产   p}JOiiHa  
  A (38)assets cover 资产保障   '+_>PBOc  
  A (39)asset value per share 每股资产价值   A_9^S!  
  A (40)associated company 联营公司   $!>.h*np  
  A (41)attainable standard 可达标准   3U>-~-DS  
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 A (42)attributable profit 可归属利润   [y@*vQw  
  A (43)audit 审计   9(TGkz(NA  
  A (44)audit report 审计报告   i$E [@  
  A (45)auditing standards 审计准则   Q"qI'*Kgt  
  A (46)authorized share capital 额定股本   `?Q p>t  
  A (47)available hours 可用小时   d :';s~  
  A (48)avoidable costs 可避免成本 h[]9F.[  
  B (49)back-to-back loan 易币贷款   FoK2h!_  
  B (50)backflush accounting 倒退成本计算    .fl r  
  B (51)bad debts 坏帐   @M"gEeI9  
  B (52)bad debts ratio 坏帐比率   t 6nRg  
  B (53)bank charges 银行手续费   *[]E 5U  
  B (54)bank overdraft 银行透支   ) 6)bI.BY  
  B (55)bank reconciliation 银行存款调节表   !} TsFa  
  B (56)bank statement 银行对账单   *7Q6b 4~"  
  B (57)bankruptcy 破产   EpAgKzVpJ  
  B (58)basis of apportionment 分摊基础   Vbl-Ff  
  B (59)batch 批量   (*$bTI/~  
  B (60)batch costing 分批成本计算   Y}c/wF7o  
  B (61)beta factor B(市场)风险因素   +\Vm t[v  
  B (62)bill 账单   \A[l(aB  
  B (63)bill of exchange 汇票   v3-' G gM  
  B (64)bill of landing 提单   b4_0XmL  
  B (65)bill of materials 用料预计单   U0_^6zd_  
  B (66)bill payable 应付票据   Zl5'%b$&  
  B (67)bill receivable 应收票据   O6;"cUv  
  B (68)bin card 存货记录卡   Eu?z!  
  B (69)bonus 红利   0y9 b0 G  
  B (70)book-keeping 薄记   ^OY]Y+S`Ox  
  B (71)Boston classification 波士顿分类   2cYBm^o|x  
  B (72)breakeven chart 保本图   >u$8Z  
  B (73)breakeven point 保本点   8v;^jo>ug  
  B (74)breaking-down time 复位时间   yQ2=d5'V`  
  B (75)budget 预算   d<a|dwAeh  
  B (76)budget center 预算中心   ;>?h/tS6  
  B (77)budget cost allowance 预算成本折让   nQc#AFg  
  B (78)budget manual 预算手册   p)IL(_X)  
  B (79)budget period 预算期间   0\%g@j-aD  
  B (80)budgetary control 预算控制   S!b18|o "  
  B (81)budgeted capacity 预算生产能力   _nbr%PD,  
  B (82)burden 制造费用   [%.v;+L  
  B (83)business center 经营中心   ~ 29p|X<  
  B (84)business entity 营业个体   >7> I1  
  B (85)business unit 经营单位   v=N?(6T  
 B (86)buy-out management 管理性购买产权   *HKw;I   
  B (87)by-product 副产品 sT\: **  
  C (88)called-up share capital 催缴股本   [r/zB F-.  
  C (89)capacity 生产能力   5BhR4+1J  
  C (90)capacity ratios 生产能力比率   fM;,9  
  C (91)capital 资本   I'uwJy_I\  
  C (92)capital assets pricing model资本资产计价模式   WUYI1Ij;  
  C (93)capital commitment 承诺资本   @ma(py  
  C (94)capital employed 已运用的资本   9-ozrw 8t  
  C (95)capital expenditure 资本支出   /5ZX6YkeH  
  C (96)capital expenditureauthorization 资本支出核准   n"(!v7YNp  
  C (97)capital expenditure control 资本支出控制   ]O x5F@  
  C (98)capital expenditure proposal资本支出申请   'X?xn@?  
  C (99)capital funding planning 资本基金筹集计划   C%XO|sP  
  C (100)capital gain 资本收益   s*izhjjX  
  C (101)capital investment appraisal资本投资评估   l[}4 X/  
  C (102)capital maintenance 资本保全   U[C4!k:0  
  C (103)capital resource planning 资本资源计划   &3Zq1o  
  C (104)capital surplus 资本盈余   |9I)YD  
  C (105)capital turnover 资本周转率   E#k{<LYI  
  C (106)card 记录卡   ywa*?3?c  
  C (107)cash 现金    0xB2  
  C (108)cash account 现金账户   wX,V:QE  
  C (109)cash book 现金账薄   k +-w%  
  C (110)cash cow 金牛产品   `geHSx_  
  C (111)cash flow 现金流量   }E 'r?N  
  C (112)cash discounted 现金贴现   vi,hWz8WB  
  C (113)cash flow budget 现金流量预算   P\jGyS j  
  C (114)cash flow statement 现金流量表   3A#Tn7  
  C (115)cash ledger 现金分类账   `%C-7D'?  
  C (116)cash limit 现金限额   J Wn26,  
  C (117)CCA 现时成本会计   I%[e6qX@  
  C (118)center 中心   qlO}=b/  
  C (119)changeover time 变更时间   un{ZysmtB6  
  C (120)chartered entity 特许经济个体   4%(Ji  
  C (121)cheque 支票   [?!I*=*b  
  C (122)cheque register 支票登记薄   1+x" 5<(W  
  C (123)coin analysis 零钱分类   q-F K=r 5  
  C (124)classification 分类   /DYyl/  
  C (125)clock card 工时卡   ZaFt4#  
  C (126)code 代码   %M(RV_R+6  
  C (127)commitment accounting 承诺确认会计   L44m!%q  
  C (128)common cost 共同成本   *%j$i_  
  C (129)company limited byguarantee 有限担保责任公司   4DA34m(  
C (130)company limited shares 股份有限公司   OviS(}v4@  
  C (131)competitive position 竞争能力状况   a{5SOe;;  
  C (132)concept 概念   %$!3Pbu i  
  C (133)conglomerate 跨行业企业   'YL[s  
  C (134)consistency concept 一致性概念   Zj`WRH4  
  C (135)consolidated accounts 合并报表   rpR${%jc  
  C (136)consolidation accounting 合并会计   n>M`wF>  
  C (137)consortium 财团   + ?1GscJ   
  C (138)contingency plan 应急计划   )g0 fN+Mb  
  C (139)contingent liabilities 或有负债   G.W !   
  C (140)continuous operation 连续生产   kBu{ bxL  
  C (141)contra 抵消   x$Dq0FX!%_  
  C (142)contract cost 合同成本   =&HLz 7|  
  C (143)contract costing 合同成本计算   xUo6~9s7  
  C (144)contribution 贡献毛益   y>^a~}Zq  
  C (145)contribution centre 贡献中心   Zi!Ta"}8  
  C (146)contribution chart 贡献图   $NXP)Lic)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    T{YZ`[  
  C (148)contribution to salesration 贡献毛益对销售比率   * QgKo$IF  
  C (149)control 控制   wVf~FssN  
  C (150)control account 控制帐户   UtZ,q!sg  
  C (151)control limits 控制限度   zZ5:)YiW-  
  C (152)controllability concept 可控制概念   tXD$HeBB?  
  C (153)controllable cost 可控制成本   $XBK_ 5  
  C (154)conversion cost 加工成本   KpLmpK1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   C* 7/iRe  
  C (156)corporate appraisal 公司评估   L4#pMc  
  C (157)corporate planning 公司计划   8%?y)K^ D  
  C (158)corporate social reporting 公司社会报告   {@Mr7*u  
  C (159)corporation 股份公司   i|YS>Pw~j  
  C (160)cost 成本   v9*m0|T0M  
  C (161)cost account 成本帐户   {T){!UVp!  
  C (162)cost accounting 成本会计   jlEz]@ i  
  C (163)cost accounting manual 成本手册   2-&EkF4p'  
  C (164)cost accounts calendar 成本报表的日历时间   `8: 0x?X  
  C (165)cost adjustment 成本调整   $pGT1oF[E  
  C (166)cost allocation 成本分配   ]Bw0Qq F#  
  C (167)cost apportionment 成本分摊   1>!LK_  
  C (168)cost attribution 成本归属   G0cG%sIl  
  C (169)cost audit 成本审计   J=4>zQLW  
  C (170)cost behaviour 成本性态   c8RJOc4X  
  C (171)cost benefit analysis 成本效益分析   JKfG/z|  
  C (172)cost center 成本中心   O] _4pP  
  C (173)cost driver 成本动因
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