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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 jhjGDF  
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  1.audit   审计 !f-mC,d  
  2.attestation   鉴证 *M\Qt_[  
  3.credibility   可信赖程度 ;X<#y2`  
  4.audit of financial statements 财务报表审计 2 hdi)C,7Y  
  5.agreed-upon procedures 执行商定程序 3P3x^NI  
  6.high levels of assurance 高水平保证 1dh_"/  
  7.compilation 编制 :BKY#uH~  
  8.reliability 可靠性 rp u9  
  9.relevance 相关性 jv>l6)  
  10.professional skepticism 职业谨慎 z)xGZ*{=  
  11.objectivity 客观性 LbOjKM^-  
  12. professional competence 专业胜任能力 KT~J@];Fb  
  13.Senior/CPA-in-charge 项目经理 O|m-Uz"+  
  14.audit engagement letter 业务约定书 z=<x.F  
  15.recurring audit 连续审计 <Z{\3X^  
  16.the client 委托人 ';us;xR#  
  17.change CPA 更换注册会计 8fFURk  
  18.the existing CPA 现任注册会计师 Ay;=1g)8+f  
  19.the successor CPA 后任注册会计师 h.>6>5$n  
  20.the preceding CPA前任注册会计师 zk=5uKcPE  
  21.issue the audit report 出具审计报告 XmXp0b7  
  22.expert 专家 &1YAPxX  
  23.the board of directors 董事会 <use+C2  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ZfM(%rx  
  25.assess material misstatement risks评估重大错报风险 jJdw\`  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {c`kC]9  
  27.a general knowledge of —— 初步了解―――的情况 2LGeRw  
  28.a more knowledge of—— 进一步了解的情况 ?&EPZqI  
  29.the prior year‘s working papers 以前年度工作底稿 B;9X{"  
  30.minutes of meeting 会议纪要 z #c)Q  
  31.business risks 经营风险 Sq8` )$\  
  32.appropriateness 适当性 J7W]Str  
  33.accounting estimate 会计估计 L^3~gZ  
  34.management representations 管理层声明 P9; =O$s  
  35.going concern assumption 持续经营假设 W=41jw  
  36.audit plan 审计计划 (.4mX t  
  37.significant audit areas 重点审计领域 u'M \m7  
  38.error 错误 ,2q LiE>  
  39.fraud舞弊 Uq `B#JI  
  40.modified or additional procedures 修改或追加审计程序 b7Jk{x #u  
  41.misappropriation of assets 侵占资产 NF&R}7L  
  42.transactions without substance 虚假交易 r7o63]  
  43.unusual pressures 异常压力 cdVh_"[  
  44.the suspected noncompliance 涉嫌存在违法行为 [R*UPa  
  45.materialiy 重要性 }eb}oK  
  46.exceed the materiality level 超过重要性水平 Z12-Vps  
  47.approach the materiality level 接近重要性水平 O`5PX(J1&  
  48.an acceptably low level 可接受水平 S {gB~W  
  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 ?.~E:8  
  50.misstatements or omissions 错报或漏报 Eh&*"&fHR  
  51.aggregate 总计 &Q 7Q1`S  
  52.subsequent events 期后事项 e}Cp;c]=  
  53.adjust the financial statements 调整财务报表 wZ/Zc} .  
  54.perform additional audit procedures 实施追加的审计程序 | YmQO#''  
  55.audit risk 审计风险 LnP={s  
  56.detection risk 检查风险 ~c~N _b  
  57.inappropriate audit opinion 不适当的审计意见 ukb2[mb*u  
  58.material misstatement 重大的错报 ;4p_lw@  
  59.tolerable misstatement 可容忍错报 [t/7hx"2t  
  60.the acceptable level of detection risk 可接受的检查风险 F+ qRC_C>O  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 y<jW7GNt  
  62.simall business 小规模企业 `K37&b;`[  
  63.accounting system 会计系统 Mu$9#[/  
  64.test of control 控制测试 rdZk2\<  
  65.walk-through test 穿行测试 bzD <6Z  
  66.communication 沟通 mlc0XDS%  
  67.flow chart 流程图 hw ]x T5  
  68.reperformance of internal control 重新执行 >utm\!Gac  
  69.audit evidence 审计证据 *-"DZ  
  70.substantive procedures 实质性程序 U;p"x^U`  
  71.assertions 认定 1uBnU2E  
  72.esistence 存在 ee}&~%  
  73.occurrence 发生 ,pL%,>R5  
  74.completeness 完整性 |pxM8g1w  
  75.rights and obligations 权利和义务 XA75tU[#  
  76.valuation and allocation 计价和分摊 D]n9+!Ec1f  
  77.cutoff 截止 ={ P  
  78.accuracy 准确性 Jk=E"I6  
  79.classification 分类 {#"[h1  
  80.inspection 检查 l2Z!;Wm(  
  81.supervision of counting 监盘 s{x{/Bp(KK  
  82.observation 观察 E-jL"H*  
  83.confirmation 函证 }tue`">h  
  84.computation 计算 kSj,Pl\NC  
  85.analytical procedures 分析程序 +I1>; {{  
  86.vouch 核对 0Snl_@s  
  87.trace 追查 TpXbJ]o9  
  88.audit sampling 审计抽样 ZP75zeH  
  89.error 误差 x&>zD0\ :\  
  90.expected error 预期误差 d Bn/_  
  91.population 总体 'jh9n7mH  
  92.sampling risk 抽样风险 *9.4AW~]X  
  93.non- sampling risk 非抽样风险 46`(u"RP  
  94.sampling unit 抽样单位 9>,$q"M}?  
  95.statistical sampling 统计抽样 <^>O<P:v  
  96.tolerable error 可容忍误差 &`"Q*N2{  
  97.the risk of under reliance 信赖不足风险 9XtR8MH  
  98.the risk of over reliance 信赖过度风险 Mg3>/!  
  99.the risk of incorrect rejection 误拒风险 d$.t0-lC  
  100. the risk of incorrect acceptance 误受风险 trD-qi  
  101.working trial balance 试算平衡表 %6Wv-:LY  
  102.index and cross-referencing 索引和交叉索引 n<RvL^T=  
  103.cash receipt 现金收入 a&oz<4oT  
  104.cash disbursement 现金支出 /4x3dwXW@  
  105.bank statement 银行对账单 ?Pg{nlJvq  
  106.bank reconciliation 银行存款余额调节表 17IT:T,'  
  107.balance sheet date 资产负债表日 _Q&O#f  
  108.net realizable value 可变现净值 j$v2_q  
  109.storeroom 仓库 cb|cYCo5  
  110.sale invoice 销售发票 7;0$UYDU*  
  111.price list 价目表 nO-1^HUl  
  112.positive confirmation request 积极式询证函 D|m]  ]B  
  113.negative confirmation request 消极式询证函 kB~KC-&O  
  114.purchase requisition 请购单 JG6"5::  
  115.receiving report 验收报告 S ?v^/F  
  116.gross margin 毛利 O#[+= ^  
  117.manufacturing overhead 制造费用  ?X{ul  
  118.material requisition 领料单 }EFMJ,NQ  
  119.inventory-taking 存货盘点 2Lravb3  
  120.bond certificate 债券 $TU)O^c  
  121.stock certificate 股票 .CU~wB@h  
  122.audit report 审计报告 qu>5 rg-  
  123.entity 被审计单位 ;&="aD  
  124.addressee of the audit report 审计报告的收件人 TNgf96) y  
  125.unqualified opinion 无保留意见 PeCU V6  
  126.qualified opinion 保留意见 _g{*;?mS  
  127.disclaimer of opinion 无法表示意见 !l2=J/LJj  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   VI:EjZ/|a  
  A (2)absorbed overhead 已吸收制造费用 z +NxO !y  
  A (3)absorption costing 吸收成本计算 FUy!j|W6f  
  A (4)account 账户,报表   xOfZ9@VU  
  A (5)accounting postulate 会计假设   v(Vm:oK,  
  A (6)accounting series release 会计公告文件   !a %6nBo  
  A (7)accounting valuation 会计计价   $~ 6Y\O  
  A (8)account sale 承销清单 8&d s  
  A (9)accountability concept 经营责任概念   B^8]quOH  
  A (10)accountancy 会计职业   2Mqac:L  
  A (11)accountant 会计师   T2Du z,  
  A (12)accounting 会计   vpTYfE  
  A (13)agency cost 代理成本   42 6l:>D(  
  A (14)accounting bases 会计基础   P?QVT;]  
  A (15)accounting manual 会计手册   gD$bn=  
  A (16)accounting period 会计期间   i;+]Y   
  A (17)accounting policies 会计方针   R.ZC|bPiD  
  A (18)accounting rate of return 会计报酬率   bBwMx{iNNz  
  A (19)accounting reference date 会计参照日   Ed&;d+NM  
  A (20)accounting reference period 会计参照期间   v-^7oai  
  A (21)accrual concept 应计概念   pS [nKcyj  
  A (22)accrual expenses 应计费用   "0BuQ{CQ  
  A (23)acid test ration 速动比率(酸性测试比率)   ZAK NyA2  
  A (24)acquisition 购置   L H>oG$a  
  A (25)acquisition accounting 收购会计   i^Ba?r;*  
  A (26)activity based accounting 作业基础成本计算   s]=bg+v?j  
  A (27)adjusting events 调整事项   RDFOUqS  
  A (28)administrative expenses 行政管理费   iEe<+Eyns  
  A (29)advice note 发货通知   ;0R|#9oX_  
  A (30)amortization 摊销   s#f6qj  
  A (31)analytical review 分析性检查   f Dq`.ZW)s  
  A (32)annual equivalent cost 年度等量成本法   4 VPJv>^  
  A (33)annual report and accounts 年度报告和报表   52RFB!Z[  
  A (34)appraisal cost 检验成本   =aL=SC+  
  A (35)appropriation account 盈余分配账户   DM*GvBdR  
  A (36)articles of association 公司章程细则   ,B^NH7A:  
  A (37)assets 资产   |dLA D4%  
  A (38)assets cover 资产保障   /3]b!lFZZ  
  A (39)asset value per share 每股资产价值   m\h. sg&  
  A (40)associated company 联营公司   :Fv d?[  
  A (41)attainable standard 可达标准   _PI w""ssr  
 (C1@f!Z  
 A (42)attributable profit 可归属利润   ?/EyfTex  
  A (43)audit 审计   KN41 kkN  
  A (44)audit report 审计报告   Er 4P  
  A (45)auditing standards 审计准则   {9 PeBc  
  A (46)authorized share capital 额定股本   hvc%6A\nm  
  A (47)available hours 可用小时   _b ~XBn  
  A (48)avoidable costs 可避免成本 E~k_4z% M  
  B (49)back-to-back loan 易币贷款   xt{f+c@P  
  B (50)backflush accounting 倒退成本计算   d{~5tv- H  
  B (51)bad debts 坏帐   $ N7J:Q  
  B (52)bad debts ratio 坏帐比率   h[Hn*g  
  B (53)bank charges 银行手续费   a.oZ}R7'Y  
  B (54)bank overdraft 银行透支   QH?}uX'x)G  
  B (55)bank reconciliation 银行存款调节表   $}9.4` F>  
  B (56)bank statement 银行对账单   |?a 4Nl?  
  B (57)bankruptcy 破产   +N~?_5lv\s  
  B (58)basis of apportionment 分摊基础   i;'kQ  
  B (59)batch 批量   9)_fH6r  
  B (60)batch costing 分批成本计算   U}r^M( s!  
  B (61)beta factor B(市场)风险因素   AX {~A:B  
  B (62)bill 账单   uTSTBI4t  
  B (63)bill of exchange 汇票   ;PBybR W  
  B (64)bill of landing 提单   ISp'4H7R+N  
  B (65)bill of materials 用料预计单   Iy2KOv@a5  
  B (66)bill payable 应付票据   pO2Y'1*  
  B (67)bill receivable 应收票据   '[XtARtY`  
  B (68)bin card 存货记录卡   !W^b:qjJ  
  B (69)bonus 红利   3]*_*<D  
  B (70)book-keeping 薄记   "cK@Yo  
  B (71)Boston classification 波士顿分类   4V$DV!dPQ}  
  B (72)breakeven chart 保本图   Q%x |  
  B (73)breakeven point 保本点   }w,^]fC:  
  B (74)breaking-down time 复位时间   xj1FCT2  
  B (75)budget 预算   EQ;,b4k?&g  
  B (76)budget center 预算中心   8Z^9r/%*Z  
  B (77)budget cost allowance 预算成本折让   7DG{|%\HF  
  B (78)budget manual 预算手册   |.]:#)^X?  
  B (79)budget period 预算期间   3L;GfYr0  
  B (80)budgetary control 预算控制    P[l?  
  B (81)budgeted capacity 预算生产能力   s@WF[S7D  
  B (82)burden 制造费用   # U46Au  
  B (83)business center 经营中心   @M:Uf7  
  B (84)business entity 营业个体   3EM=6\#q  
  B (85)business unit 经营单位   ";I|\ T  
 B (86)buy-out management 管理性购买产权   L(a){<c  
  B (87)by-product 副产品 #i#4h<R  
  C (88)called-up share capital 催缴股本   ,mu=#}a@}  
  C (89)capacity 生产能力   f*+eu @  
  C (90)capacity ratios 生产能力比率   &=seIc>x@  
  C (91)capital 资本   > xc7Hr~  
  C (92)capital assets pricing model资本资产计价模式   G= [ =[o\  
  C (93)capital commitment 承诺资本   ;:w?&4  
  C (94)capital employed 已运用的资本   {"cS:u  
  C (95)capital expenditure 资本支出   kF09t5Lr  
  C (96)capital expenditureauthorization 资本支出核准   m{U+aqAQK  
  C (97)capital expenditure control 资本支出控制   U~,~GU=X  
  C (98)capital expenditure proposal资本支出申请   yK1Z&7>J>  
  C (99)capital funding planning 资本基金筹集计划   w(sD}YA)  
  C (100)capital gain 资本收益   -I#]#i@gX  
  C (101)capital investment appraisal资本投资评估   ;NyX9&@  
  C (102)capital maintenance 资本保全   Dm,*G`Js  
  C (103)capital resource planning 资本资源计划   kfod[*3  
  C (104)capital surplus 资本盈余   mOLP77(o  
  C (105)capital turnover 资本周转率   %&c+} m  
  C (106)card 记录卡   jKOjw#N  
  C (107)cash 现金   8=]R6[,fD  
  C (108)cash account 现金账户   \= M*x  
  C (109)cash book 现金账薄   F2;k6M@  
  C (110)cash cow 金牛产品   7?@s.Sz|fV  
  C (111)cash flow 现金流量   9~6FWBt  
  C (112)cash discounted 现金贴现   1gq(s2izy  
  C (113)cash flow budget 现金流量预算   '?q \mi  
  C (114)cash flow statement 现金流量表   MjO.s+I  
  C (115)cash ledger 现金分类账   OygR5s +  
  C (116)cash limit 现金限额   H.8f-c-4we  
  C (117)CCA 现时成本会计   g3p*OYf  
  C (118)center 中心   %fS__Tb#u  
  C (119)changeover time 变更时间   6LGy0dWpG  
  C (120)chartered entity 特许经济个体   r ek89.p  
  C (121)cheque 支票   7=YjY)6r^  
  C (122)cheque register 支票登记薄   A4}6hG#  
  C (123)coin analysis 零钱分类   tgu}^TfKkg  
  C (124)classification 分类   6cCC+ *V{  
  C (125)clock card 工时卡   qO yg&]7  
  C (126)code 代码   {x3"/sF  
  C (127)commitment accounting 承诺确认会计   DEGEr-  
  C (128)common cost 共同成本   67Z.aaXD1  
  C (129)company limited byguarantee 有限担保责任公司   QLq^[ >n  
C (130)company limited shares 股份有限公司   Et\z^y  
  C (131)competitive position 竞争能力状况   Ig&=(Kmr  
  C (132)concept 概念   >680}\S  
  C (133)conglomerate 跨行业企业   93z oJiLRf  
  C (134)consistency concept 一致性概念   VA9" Au  
  C (135)consolidated accounts 合并报表   &N{XLg>  
  C (136)consolidation accounting 合并会计   PD @]2lY(  
  C (137)consortium 财团   UjNe0jt% s  
  C (138)contingency plan 应急计划   ogt<vng  
  C (139)contingent liabilities 或有负债   eOZ0L1JM!  
  C (140)continuous operation 连续生产    !,rp|  
  C (141)contra 抵消   xWY%-CWY.  
  C (142)contract cost 合同成本   ;\N{z6  
  C (143)contract costing 合同成本计算   LY}9$1G]  
  C (144)contribution 贡献毛益   `0@onDQVc=  
  C (145)contribution centre 贡献中心   7$ vs X  
  C (146)contribution chart 贡献图   o% ZtE  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   NaeG2>1  
  C (148)contribution to salesration 贡献毛益对销售比率   CzP?J36W^  
  C (149)control 控制   %3L4&W _T  
  C (150)control account 控制帐户   l_K=7\N  
  C (151)control limits 控制限度   z(sfX}%  
  C (152)controllability concept 可控制概念   Tw:j}ERq  
  C (153)controllable cost 可控制成本   W^}fAcQKH  
  C (154)conversion cost 加工成本   }O_kbPNw  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \,YF['Qq  
  C (156)corporate appraisal 公司评估   c/fU0cA@  
  C (157)corporate planning 公司计划   3$fzqFo  
  C (158)corporate social reporting 公司社会报告   ?0%yDq1_  
  C (159)corporation 股份公司   0n5{Wr$  
  C (160)cost 成本   :'*;>P .(  
  C (161)cost account 成本帐户   f(Vr&X  
  C (162)cost accounting 成本会计   W\JbX<mQ  
  C (163)cost accounting manual 成本手册   LvlVZjT  
  C (164)cost accounts calendar 成本报表的日历时间   9#K,@X5 j  
  C (165)cost adjustment 成本调整   [LDV*79Z  
  C (166)cost allocation 成本分配   ZT*RD2,  
  C (167)cost apportionment 成本分摊   !(:R=J_h  
  C (168)cost attribution 成本归属   OhC%5=a7  
  C (169)cost audit 成本审计   /U |@sw4  
  C (170)cost behaviour 成本性态   gq[|>Rs75  
  C (171)cost benefit analysis 成本效益分析   #t.)4$  
  C (172)cost center 成本中心   [ML%u$-  
  C (173)cost driver 成本动因
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