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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 oVu>jO:.  
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  1.audit   审计 ! >:O3*/  
  2.attestation   鉴证 t~AesHZpk  
  3.credibility   可信赖程度 b &JPLUr  
  4.audit of financial statements 财务报表审计 OD i)#  
  5.agreed-upon procedures 执行商定程序 ; etH)  
  6.high levels of assurance 高水平保证 '~@WJKk  
  7.compilation 编制 p])km%zB(  
  8.reliability 可靠性 ZGf=/Ra a  
  9.relevance 相关性 S2*:]pYf}  
  10.professional skepticism 职业谨慎 "-hgeQX  
  11.objectivity 客观性 PH]q#/'  
  12. professional competence 专业胜任能力 `mMD e  
  13.Senior/CPA-in-charge 项目经理 3{%/1>+x5  
  14.audit engagement letter 业务约定书 ?XHJCp;f  
  15.recurring audit 连续审计 $Ec;w ~e  
  16.the client 委托人 9Dpmp|  
  17.change CPA 更换注册会计 9Kqr9U--v  
  18.the existing CPA 现任注册会计师 ht1 jrCe  
  19.the successor CPA 后任注册会计师 5'o.v^l  
  20.the preceding CPA前任注册会计师 !PO(B fd  
  21.issue the audit report 出具审计报告 04( h!@!g:  
  22.expert 专家 3Mdg&~85  
  23.the board of directors 董事会 97 1qr  
  24.knowledge of the entity‘ s business 了解被审计单位情况 46 77uy  
  25.assess material misstatement risks评估重大错报风险 |sI^_RdBv  
  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 bDr'W   
  27.a general knowledge of —— 初步了解―――的情况 rz3&kh i  
  28.a more knowledge of—— 进一步了解的情况 r}vr E ^Q  
  29.the prior year‘s working papers 以前年度工作底稿 N8KHNTb-M  
  30.minutes of meeting 会议纪要 akNJL\b  
  31.business risks 经营风险 @ O%m,  
  32.appropriateness 适当性 ] $%{nj<  
  33.accounting estimate 会计估计 E=LaPjEIj  
  34.management representations 管理层声明 t rHj7Nw  
  35.going concern assumption 持续经营假设 I&^?,Fyy<  
  36.audit plan 审计计划 ;B7>/q;g  
  37.significant audit areas 重点审计领域 $mpfr#!&3o  
  38.error 错误 h IGa );g  
  39.fraud舞弊 @]cpPW-b  
  40.modified or additional procedures 修改或追加审计程序 !1!uB }  
  41.misappropriation of assets 侵占资产 "U yw7  
  42.transactions without substance 虚假交易 #Uudx~b  
  43.unusual pressures 异常压力 j Sddjs  
  44.the suspected noncompliance 涉嫌存在违法行为 H#1/H@I#  
  45.materialiy 重要性 <1hwXo  
  46.exceed the materiality level 超过重要性水平 M14pg0Q  
  47.approach the materiality level 接近重要性水平 zis-}K<   
  48.an acceptably low level 可接受水平 u52@{@Ad  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 g :O.$  
  50.misstatements or omissions 错报或漏报 Ron^PvvY&  
  51.aggregate 总计 eNXpRvY  
  52.subsequent events 期后事项 ^P]: etld9  
  53.adjust the financial statements 调整财务报表 xE+Go  
  54.perform additional audit procedures 实施追加的审计程序 dso\+s  
  55.audit risk 审计风险 U:`rNHl  
  56.detection risk 检查风险 0V1kZ.  
  57.inappropriate audit opinion 不适当的审计意见 *gBaF/C  
  58.material misstatement 重大的错报 @GGyiK@  
  59.tolerable misstatement 可容忍错报 60hf)er  
  60.the acceptable level of detection risk 可接受的检查风险 8_KXli}7=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 jP+4'O!s[  
  62.simall business 小规模企业 J,IOp-  
  63.accounting system 会计系统 gg6&F zp  
  64.test of control 控制测试 U~7.aZHPx3  
  65.walk-through test 穿行测试 71f]KalqL  
  66.communication 沟通 V @8X .R>  
  67.flow chart 流程图 z. {y VQE  
  68.reperformance of internal control 重新执行 + J_W}G  
  69.audit evidence 审计证据 q.MM|;_u`  
  70.substantive procedures 实质性程序 !lHsJ)t  
  71.assertions 认定 4,)=r3;&!  
  72.esistence 存在 654PW9{(  
  73.occurrence 发生 -'ZP_$sA  
  74.completeness 完整性 "ebn0<cZ  
  75.rights and obligations 权利和义务 %d*}:295  
  76.valuation and allocation 计价和分摊 K5k,47"  
  77.cutoff 截止 ib& |271gG  
  78.accuracy 准确性 ]Q^oc  
  79.classification 分类 ^B5Hjf9  
  80.inspection 检查 #Xsby  
  81.supervision of counting 监盘 GhQ.}@*  
  82.observation 观察 rNI3_|a  
  83.confirmation 函证 2Q<_l*kk(  
  84.computation 计算 smk0*m4  
  85.analytical procedures 分析程序 lJq %me;4m  
  86.vouch 核对 <Qwi 0$  
  87.trace 追查 CVu'uyy  
  88.audit sampling 审计抽样 =. OW sFv  
  89.error 误差 $KtMv +m"  
  90.expected error 预期误差 Ndx='j0  
  91.population 总体 *6k (xL  
  92.sampling risk 抽样风险 ;/ p)vR  
  93.non- sampling risk 非抽样风险 b}[{'  
  94.sampling unit 抽样单位 BhNwC[G?m  
  95.statistical sampling 统计抽样 `t#C0  
  96.tolerable error 可容忍误差 t XfB.[U  
  97.the risk of under reliance 信赖不足风险 `SOaQ|H  
  98.the risk of over reliance 信赖过度风险 7rsrC   
  99.the risk of incorrect rejection 误拒风险 {>5c,L$  
  100. the risk of incorrect acceptance 误受风险 GY0<\-  
  101.working trial balance 试算平衡表 & yw-y4 =  
  102.index and cross-referencing 索引和交叉索引 g2F~0%HY  
  103.cash receipt 现金收入 UlQ}   
  104.cash disbursement 现金支出 ,![C8il,  
  105.bank statement 银行对账单 +)ro EJ_  
  106.bank reconciliation 银行存款余额调节表 ' O2{0  
  107.balance sheet date 资产负债表日 -@AGQ+e  
  108.net realizable value 可变现净值 mVk:[ }l6  
  109.storeroom 仓库 6eQrupa  
  110.sale invoice 销售发票 QULrE+@  
  111.price list 价目表 [<OMv9(l'o  
  112.positive confirmation request 积极式询证函 o 1YhYA  
  113.negative confirmation request 消极式询证函 BXLhi(.s  
  114.purchase requisition 请购单 v]vrD2L  
  115.receiving report 验收报告 ~d>O.*Q)  
  116.gross margin 毛利 T*LbZ"A  
  117.manufacturing overhead 制造费用 ijC;"j/(  
  118.material requisition 领料单 4}96|2L5  
  119.inventory-taking 存货盘点 R?^FO:nM%!  
  120.bond certificate 债券 ?c(f6p?%  
  121.stock certificate 股票 I Hf A;&b  
  122.audit report 审计报告 $D8KEkW  
  123.entity 被审计单位 Qb9) 1  
  124.addressee of the audit report 审计报告的收件人 OB5(4TY  
  125.unqualified opinion 无保留意见 5wr0+Xo  
  126.qualified opinion 保留意见 R% }OZJ_  
  127.disclaimer of opinion 无法表示意见 "xYMv"X  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   rt t?4  
  A (2)absorbed overhead 已吸收制造费用 XWk/S $-d  
  A (3)absorption costing 吸收成本计算 u V=rLDY  
  A (4)account 账户,报表   t+p-,ey^@  
  A (5)accounting postulate 会计假设   )p ,-TtV  
  A (6)accounting series release 会计公告文件   qo4AQ}0 <  
  A (7)accounting valuation 会计计价   {.eC"  
  A (8)account sale 承销清单 9OP d'f  
  A (9)accountability concept 经营责任概念   tz._* n83  
  A (10)accountancy 会计职业   67Ge}6*2pd  
  A (11)accountant 会计师   Zb8i[1P  
  A (12)accounting 会计   r=8]Ub[  
  A (13)agency cost 代理成本   @v@'8E Q  
  A (14)accounting bases 会计基础   $ 'HiNP {c  
  A (15)accounting manual 会计手册   90teXxg=|  
  A (16)accounting period 会计期间   A#LK2II^  
  A (17)accounting policies 会计方针   et/mfzV  
  A (18)accounting rate of return 会计报酬率   7{/qQGL  
  A (19)accounting reference date 会计参照日   T3wR0,  
  A (20)accounting reference period 会计参照期间   b&V=X{V4  
  A (21)accrual concept 应计概念   z{;W$SO 2  
  A (22)accrual expenses 应计费用   tWL9>7]G  
  A (23)acid test ration 速动比率(酸性测试比率)   3p$ZHH.UP  
  A (24)acquisition 购置   H~@aT7  
  A (25)acquisition accounting 收购会计   Pbd#Fu;  
  A (26)activity based accounting 作业基础成本计算   6'|J ;  
  A (27)adjusting events 调整事项   X[grV e  
  A (28)administrative expenses 行政管理费   rTW1'@E  
  A (29)advice note 发货通知   /vSFQ}W  
  A (30)amortization 摊销   :IbrV@gN{@  
  A (31)analytical review 分析性检查   _/ P"ulNb  
  A (32)annual equivalent cost 年度等量成本法   80l(,0`,  
  A (33)annual report and accounts 年度报告和报表   dax|4R  
  A (34)appraisal cost 检验成本   >/ HC{.k  
  A (35)appropriation account 盈余分配账户   5#q ^lL  
  A (36)articles of association 公司章程细则   CA[ k$Sw*  
  A (37)assets 资产   Pr@ EpO  
  A (38)assets cover 资产保障   B_c(3n-"  
  A (39)asset value per share 每股资产价值   sW|u }8`  
  A (40)associated company 联营公司   Z37Z  
  A (41)attainable standard 可达标准   T|ZT&x$z  
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 A (42)attributable profit 可归属利润   aN%t>*?Xa  
  A (43)audit 审计   8I NVn'G  
  A (44)audit report 审计报告   .J&~u0g  
  A (45)auditing standards 审计准则    //K]zu  
  A (46)authorized share capital 额定股本   :8yrt bf$  
  A (47)available hours 可用小时   \ 1ys2BX  
  A (48)avoidable costs 可避免成本 ,Sghi&Ky  
  B (49)back-to-back loan 易币贷款   2zArAch  
  B (50)backflush accounting 倒退成本计算   \`|,wLgH  
  B (51)bad debts 坏帐   7o0e j#  
  B (52)bad debts ratio 坏帐比率   "c1vW<;  
  B (53)bank charges 银行手续费   WNlWigwYl  
  B (54)bank overdraft 银行透支   T*|?]k 8@*  
  B (55)bank reconciliation 银行存款调节表   QBai;p{  
  B (56)bank statement 银行对账单   bZERh:%o  
  B (57)bankruptcy 破产   LTBqXh  
  B (58)basis of apportionment 分摊基础   [C P V5\2  
  B (59)batch 批量   Kze\|yJ  
  B (60)batch costing 分批成本计算   c\]h YKA  
  B (61)beta factor B(市场)风险因素   ]V><gZ  
  B (62)bill 账单   93[`1_q7\  
  B (63)bill of exchange 汇票   HPtaW:J  
  B (64)bill of landing 提单   }*IX34  
  B (65)bill of materials 用料预计单   :%!=Ej.J  
  B (66)bill payable 应付票据   >:KPvq!0  
  B (67)bill receivable 应收票据   ~)sb\o  
  B (68)bin card 存货记录卡   B6OggJ9Iq  
  B (69)bonus 红利   ;y4 "wBX  
  B (70)book-keeping 薄记   _pjpPSV6J  
  B (71)Boston classification 波士顿分类   vJ mE}  
  B (72)breakeven chart 保本图   &$< S1  
  B (73)breakeven point 保本点   z}u  
  B (74)breaking-down time 复位时间   u+XZdV  
  B (75)budget 预算   ~`8`kk8  
  B (76)budget center 预算中心   r|?2@VE  
  B (77)budget cost allowance 预算成本折让   jO!!. w  
  B (78)budget manual 预算手册   YNk?1#k?i  
  B (79)budget period 预算期间   J|,| *t  
  B (80)budgetary control 预算控制    =Lp0i9c  
  B (81)budgeted capacity 预算生产能力   Kax85)9u  
  B (82)burden 制造费用   -L1{0{Z  
  B (83)business center 经营中心   HO & #Lv  
  B (84)business entity 营业个体   Ler9~}\D  
  B (85)business unit 经营单位   0^:O:X  
 B (86)buy-out management 管理性购买产权   zF\k*B  
  B (87)by-product 副产品 y;sr# -L  
  C (88)called-up share capital 催缴股本   :N%]<Mq  
  C (89)capacity 生产能力   3 T& m  
  C (90)capacity ratios 生产能力比率   vF1] L]z:?  
  C (91)capital 资本   khW3z*e#  
  C (92)capital assets pricing model资本资产计价模式   z4_>6sf{  
  C (93)capital commitment 承诺资本   9K FWa0G  
  C (94)capital employed 已运用的资本   YX@[ z 5*  
  C (95)capital expenditure 资本支出   *<s|WLMG  
  C (96)capital expenditureauthorization 资本支出核准   Y 1LE.{  
  C (97)capital expenditure control 资本支出控制   6 )xm?RK  
  C (98)capital expenditure proposal资本支出申请   0&c12W|B<L  
  C (99)capital funding planning 资本基金筹集计划   >|uZIcs 6  
  C (100)capital gain 资本收益   a?\ Au  
  C (101)capital investment appraisal资本投资评估   ;Fp"]z!Qh+  
  C (102)capital maintenance 资本保全   Y/)>\  
  C (103)capital resource planning 资本资源计划   viY _Y.Yjy  
  C (104)capital surplus 资本盈余   mA3C)V  
  C (105)capital turnover 资本周转率   $+:_>n^#/  
  C (106)card 记录卡   <:>a51HBX  
  C (107)cash 现金   5 E DGl  
  C (108)cash account 现金账户   F4Z+)'oDr,  
  C (109)cash book 现金账薄   b~%(5r.  
  C (110)cash cow 金牛产品   zcP_-q]1  
  C (111)cash flow 现金流量   V mKMj'  
  C (112)cash discounted 现金贴现   F7cv`i?2."  
  C (113)cash flow budget 现金流量预算   m_' 1yX@  
  C (114)cash flow statement 现金流量表   U6n%rdXJ=  
  C (115)cash ledger 现金分类账   PHZA?>Q7Z  
  C (116)cash limit 现金限额   ~qc o -b  
  C (117)CCA 现时成本会计   ? vk;b!  
  C (118)center 中心   o;_v'  
  C (119)changeover time 变更时间   5A:b \  
  C (120)chartered entity 特许经济个体   |c dQJW  
  C (121)cheque 支票   ^Shz[=fd  
  C (122)cheque register 支票登记薄   ]"{K5s7  
  C (123)coin analysis 零钱分类   qZCA16  
  C (124)classification 分类   ?IGT!'  
  C (125)clock card 工时卡   !NjC+ps]  
  C (126)code 代码   Y2QlK1.8V  
  C (127)commitment accounting 承诺确认会计   4^  $  
  C (128)common cost 共同成本   |f?tyQ  
  C (129)company limited byguarantee 有限担保责任公司   bC)d iC  
C (130)company limited shares 股份有限公司   Da)9s %_4  
  C (131)competitive position 竞争能力状况   q<D'"7#.  
  C (132)concept 概念   8L6!CP_!  
  C (133)conglomerate 跨行业企业   *siS4RX2  
  C (134)consistency concept 一致性概念   7`|$uIM`  
  C (135)consolidated accounts 合并报表   jrZM  
  C (136)consolidation accounting 合并会计   u ;f~  
  C (137)consortium 财团   a 0Hzf  
  C (138)contingency plan 应急计划   |SQ5Sb  
  C (139)contingent liabilities 或有负债   *:aJlvk  
  C (140)continuous operation 连续生产   gGH<%nHW1  
  C (141)contra 抵消   H '&x4[J:  
  C (142)contract cost 合同成本   i|)<#Ywl  
  C (143)contract costing 合同成本计算   (9{)4[3MAG  
  C (144)contribution 贡献毛益   ,eF}`  
  C (145)contribution centre 贡献中心   9JJ(KY  
  C (146)contribution chart 贡献图   <p-R{}8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   s+h`,gg9  
  C (148)contribution to salesration 贡献毛益对销售比率   _<yJQ|[z~i  
  C (149)control 控制   g75)&U`>}  
  C (150)control account 控制帐户   M(0 : >G  
  C (151)control limits 控制限度   xQ-]Iw5  
  C (152)controllability concept 可控制概念   NYm2fFPc  
  C (153)controllable cost 可控制成本   E,>/6AU  
  C (154)conversion cost 加工成本   R'uM7,7  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   b'3w.%^  
  C (156)corporate appraisal 公司评估   B9&"/tT  
  C (157)corporate planning 公司计划   Z)~.OqRw]  
  C (158)corporate social reporting 公司社会报告   sFT-aLpL@V  
  C (159)corporation 股份公司   b(wW;C'#0p  
  C (160)cost 成本   4 B"tz!  
  C (161)cost account 成本帐户   vxzh|uF  
  C (162)cost accounting 成本会计   hdXdz aNS  
  C (163)cost accounting manual 成本手册   ^%VMp>s  
  C (164)cost accounts calendar 成本报表的日历时间   z v* hA/  
  C (165)cost adjustment 成本调整   jn&[=Y-  
  C (166)cost allocation 成本分配   :-fCyF)EI  
  C (167)cost apportionment 成本分摊   W`*S?QGzl@  
  C (168)cost attribution 成本归属   BlF>TI%2  
  C (169)cost audit 成本审计   ypSW9n  
  C (170)cost behaviour 成本性态   }*4XwUM e  
  C (171)cost benefit analysis 成本效益分析   jSsbL a@  
  C (172)cost center 成本中心   )+'FTz` c  
  C (173)cost driver 成本动因
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