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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 u%Z4 8wr  
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  1.audit   审计 f%REN3=5K  
  2.attestation   鉴证 =4Jg6JKYg  
  3.credibility   可信赖程度 $<f+CtD4  
  4.audit of financial statements 财务报表审计 {s?hXB  
  5.agreed-upon procedures 执行商定程序 vmW`}FKW  
  6.high levels of assurance 高水平保证 ON"V`_dq+M  
  7.compilation 编制 C%P. `NxA  
  8.reliability 可靠性 @Vs K7Eo  
  9.relevance 相关性 + Cq&~<B  
  10.professional skepticism 职业谨慎 #QW% ;^  
  11.objectivity 客观性 @2\U jEo~  
  12. professional competence 专业胜任能力 5jTA6s9zA  
  13.Senior/CPA-in-charge 项目经理 b+BX >$  
  14.audit engagement letter 业务约定书 U"Z %_[*  
  15.recurring audit 连续审计 {[+Q\<  
  16.the client 委托人 =.9tRq  
  17.change CPA 更换注册会计 n>%TIoY  
  18.the existing CPA 现任注册会计师 =I+5sCF{g  
  19.the successor CPA 后任注册会计师 *yW9-(  
  20.the preceding CPA前任注册会计师 /ZSdY_%s  
  21.issue the audit report 出具审计报告 ?[ lKft  
  22.expert 专家  ur k@v  
  23.the board of directors 董事会 6< UI%X  
  24.knowledge of the entity‘ s business 了解被审计单位情况 <%oT}K\;  
  25.assess material misstatement risks评估重大错报风险 "~IGE3{  
  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 U9RpHh`  
  27.a general knowledge of —— 初步了解―――的情况 G U)NZ[e  
  28.a more knowledge of—— 进一步了解的情况  TJb&f<  
  29.the prior year‘s working papers 以前年度工作底稿 !i=k=l=  
  30.minutes of meeting 会议纪要 hPUYq7B  
  31.business risks 经营风险 q -^Z=,<  
  32.appropriateness 适当性 l3kBt-m  
  33.accounting estimate 会计估计 M]e _@:!  
  34.management representations 管理层声明 a#,lf9M  
  35.going concern assumption 持续经营假设 0y#TGM|0D  
  36.audit plan 审计计划 j<i: rk|  
  37.significant audit areas 重点审计领域 1;+(HB  
  38.error 错误 bJ6v5YA%  
  39.fraud舞弊 YZp]vlm~  
  40.modified or additional procedures 修改或追加审计程序 N,`<:'  
  41.misappropriation of assets 侵占资产 h,'m*@Eg  
  42.transactions without substance 虚假交易 w W^3/  
  43.unusual pressures 异常压力 P e7% 9  
  44.the suspected noncompliance 涉嫌存在违法行为 uvGFo)9q3  
  45.materialiy 重要性 eadY(-4|I-  
  46.exceed the materiality level 超过重要性水平 f@IL2DL}\  
  47.approach the materiality level 接近重要性水平 7ZgFCK,8m,  
  48.an acceptably low level 可接受水平 |Oe$)(`|h  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Ea3 4x  
  50.misstatements or omissions 错报或漏报 rjT!S1Hs  
  51.aggregate 总计 I*8_5?)g<  
  52.subsequent events 期后事项 TM$`J  
  53.adjust the financial statements 调整财务报表 +JL"Z4b@R}  
  54.perform additional audit procedures 实施追加的审计程序 D,'@b+B[  
  55.audit risk 审计风险 cBnB(t%  
  56.detection risk 检查风险 n!\&X9%[8  
  57.inappropriate audit opinion 不适当的审计意见 9=;ETLL "  
  58.material misstatement 重大的错报 Z9 tjo1X  
  59.tolerable misstatement 可容忍错报 zDof e*  
  60.the acceptable level of detection risk 可接受的检查风险 LgS.%Mn  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 "@E(}z'sM  
  62.simall business 小规模企业 YPsuG -is  
  63.accounting system 会计系统 dD"o~iEC  
  64.test of control 控制测试 dg42K`E  
  65.walk-through test 穿行测试 0@8EIQxK"  
  66.communication 沟通 _ ;_NM5  
  67.flow chart 流程图 $+a2CZs!  
  68.reperformance of internal control 重新执行 6 {tW$q  
  69.audit evidence 审计证据 BM]sW:-v  
  70.substantive procedures 实质性程序 4*9:   
  71.assertions 认定 zi}dQsy6  
  72.esistence 存在 [.`#N1-@M  
  73.occurrence 发生 A ZYu/k  
  74.completeness 完整性  zWIC4:  
  75.rights and obligations 权利和义务 nXqZkZE\  
  76.valuation and allocation 计价和分摊 {sL(PS.z  
  77.cutoff 截止 QK%6Ncv  
  78.accuracy 准确性 p,+$7f1S  
  79.classification 分类 G@igxnm}  
  80.inspection 检查 skP2IMa75  
  81.supervision of counting 监盘 .pQ4#AJ  
  82.observation 观察 &U8W(NxN  
  83.confirmation 函证 "J%/xj  
  84.computation 计算 p<3^= 8Y$  
  85.analytical procedures 分析程序 ?$xZ$zW  
  86.vouch 核对 E6d0YgfD  
  87.trace 追查 }$|uIS  
  88.audit sampling 审计抽样 Ym*Ed[S  
  89.error 误差 9 &~Rj 9  
  90.expected error 预期误差 /Hl]$sJY  
  91.population 总体 !&D&Gs  
  92.sampling risk 抽样风险 d`;_~{sleR  
  93.non- sampling risk 非抽样风险 "b"Q0"w  
  94.sampling unit 抽样单位 0UvN ws  
  95.statistical sampling 统计抽样 Iz\IQa  
  96.tolerable error 可容忍误差 Vee`q.  
  97.the risk of under reliance 信赖不足风险 4#m"t?6!  
  98.the risk of over reliance 信赖过度风险 U e <Y ~A  
  99.the risk of incorrect rejection 误拒风险 438+ zU  
  100. the risk of incorrect acceptance 误受风险 w;(`!^xv  
  101.working trial balance 试算平衡表 =@>[  
  102.index and cross-referencing 索引和交叉索引 =?f\o*J)  
  103.cash receipt 现金收入  w|>O!]K]  
  104.cash disbursement 现金支出 NK+iLXC  
  105.bank statement 银行对账单 QviH+9  
  106.bank reconciliation 银行存款余额调节表 6A]Ia4PL  
  107.balance sheet date 资产负债表日 r9@Q="J_)  
  108.net realizable value 可变现净值 T)ra>r<#  
  109.storeroom 仓库 nx >PZb  
  110.sale invoice 销售发票 \$Nx`d aFi  
  111.price list 价目表 9ci=]C5o3K  
  112.positive confirmation request 积极式询证函 )MZQ\8,)]  
  113.negative confirmation request 消极式询证函 e8@@Pi<sB  
  114.purchase requisition 请购单  `Up Zk?k  
  115.receiving report 验收报告 hYW<4{Gjr  
  116.gross margin 毛利 "1H?1"w~  
  117.manufacturing overhead 制造费用 Fss7xP'  
  118.material requisition 领料单 ;m3SlP{F  
  119.inventory-taking 存货盘点 )0P>o]fWI  
  120.bond certificate 债券 =M'y& iz-  
  121.stock certificate 股票 lk6*?EJ  
  122.audit report 审计报告 o5\nqw^  
  123.entity 被审计单位 gNO<`9q  
  124.addressee of the audit report 审计报告的收件人 8qfg=mu+ %  
  125.unqualified opinion 无保留意见 ~/6m|k  
  126.qualified opinion 保留意见 Kd _tjWS  
  127.disclaimer of opinion 无法表示意见 zR_#c3o  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   n; 0bVVMV  
  A (2)absorbed overhead 已吸收制造费用 Z;aQ/ n[`  
  A (3)absorption costing 吸收成本计算 =3J &UQL  
  A (4)account 账户,报表   ?3"bu$@8  
  A (5)accounting postulate 会计假设   `<h}Ygo>k/  
  A (6)accounting series release 会计公告文件   xoD5z<<  
  A (7)accounting valuation 会计计价   [g_Cg=J  
  A (8)account sale 承销清单 ,o}!pQ  
  A (9)accountability concept 经营责任概念   qHfs*MBJ%  
  A (10)accountancy 会计职业   L\8 tqy.  
  A (11)accountant 会计师   dQR2!yHEq  
  A (12)accounting 会计   HPAd@5d(  
  A (13)agency cost 代理成本   Q9N=yz  
  A (14)accounting bases 会计基础   ANy=f-V  
  A (15)accounting manual 会计手册   UDHk@M  
  A (16)accounting period 会计期间   ;SF0}51   
  A (17)accounting policies 会计方针   '!64_OMj'  
  A (18)accounting rate of return 会计报酬率   sT9P  
  A (19)accounting reference date 会计参照日   t+k"$zR  
  A (20)accounting reference period 会计参照期间   zm}4=Kz}  
  A (21)accrual concept 应计概念   9N|O*h1;u  
  A (22)accrual expenses 应计费用   ^.F@yo2}  
  A (23)acid test ration 速动比率(酸性测试比率)   ur-&- G^  
  A (24)acquisition 购置   +d6/*}ht  
  A (25)acquisition accounting 收购会计   2Av3.u8%u  
  A (26)activity based accounting 作业基础成本计算   gOZ$rv^g  
  A (27)adjusting events 调整事项   YBN. waL  
  A (28)administrative expenses 行政管理费   C:g2E[#  
  A (29)advice note 发货通知   XB-pOtVm  
  A (30)amortization 摊销   1sZwW P  
  A (31)analytical review 分析性检查   >~I~!i3  
  A (32)annual equivalent cost 年度等量成本法   ;8;nY6Ie  
  A (33)annual report and accounts 年度报告和报表   TSmuNCR  
  A (34)appraisal cost 检验成本   -c!{';Zn  
  A (35)appropriation account 盈余分配账户   o;m Xk2  
  A (36)articles of association 公司章程细则   dRyK'Xr  
  A (37)assets 资产   X&h4A4#P  
  A (38)assets cover 资产保障   |]~tX zY  
  A (39)asset value per share 每股资产价值   _/ZIDIn  
  A (40)associated company 联营公司   Deq~"  
  A (41)attainable standard 可达标准   g.X?wyg5  
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 A (42)attributable profit 可归属利润   D Y($  
  A (43)audit 审计   l/`<iG%  
  A (44)audit report 审计报告   {%@zQ|OO0  
  A (45)auditing standards 审计准则   dC_L~ }=  
  A (46)authorized share capital 额定股本   <DiD8")4  
  A (47)available hours 可用小时   /yyed{q  
  A (48)avoidable costs 可避免成本 _wKFT>  
  B (49)back-to-back loan 易币贷款   R>Fie5?  
  B (50)backflush accounting 倒退成本计算   3Ec5:Caz  
  B (51)bad debts 坏帐   9]BpP0f\  
  B (52)bad debts ratio 坏帐比率   ox] LlRK  
  B (53)bank charges 银行手续费   BD[XP`[{  
  B (54)bank overdraft 银行透支   RyC]4 QyC  
  B (55)bank reconciliation 银行存款调节表   |&3m'"(  
  B (56)bank statement 银行对账单   5[esW  
  B (57)bankruptcy 破产   9zEO$<e o  
  B (58)basis of apportionment 分摊基础   W+&ZYN 'E  
  B (59)batch 批量   |]HU$Gt S  
  B (60)batch costing 分批成本计算   ($' rV!}  
  B (61)beta factor B(市场)风险因素   9M:wUYHT  
  B (62)bill 账单   eP| :b &  
  B (63)bill of exchange 汇票   tQbDP!,A*=  
  B (64)bill of landing 提单   ||cG/I&,  
  B (65)bill of materials 用料预计单   Wu<  
  B (66)bill payable 应付票据   BQmg$N,F  
  B (67)bill receivable 应收票据    $.(%7[  
  B (68)bin card 存货记录卡   <g5Bt wo%  
  B (69)bonus 红利   @3c5"  
  B (70)book-keeping 薄记   zFqH)/  
  B (71)Boston classification 波士顿分类    W *0XV  
  B (72)breakeven chart 保本图   }XWic88!~  
  B (73)breakeven point 保本点   GptJQ=pV  
  B (74)breaking-down time 复位时间   3_B .W  
  B (75)budget 预算   Lg[*P8wE  
  B (76)budget center 预算中心   ]y@9 z b  
  B (77)budget cost allowance 预算成本折让   p@/!+$^{  
  B (78)budget manual 预算手册   a Umcs!@  
  B (79)budget period 预算期间   NQ !t`  
  B (80)budgetary control 预算控制   FAJ\9  
  B (81)budgeted capacity 预算生产能力   C;}~C:aJ  
  B (82)burden 制造费用   THWT\3~,  
  B (83)business center 经营中心   U_m<W$"HF  
  B (84)business entity 营业个体   ~4'e)g.hG  
  B (85)business unit 经营单位   9 } iEEI  
 B (86)buy-out management 管理性购买产权   ?ah-x""Y  
  B (87)by-product 副产品 ^E 8&!s  
  C (88)called-up share capital 催缴股本   kB_GL>fc  
  C (89)capacity 生产能力   jn>3(GRGC$  
  C (90)capacity ratios 生产能力比率   NZ/gp"D?  
  C (91)capital 资本   1Wtr_ A  
  C (92)capital assets pricing model资本资产计价模式   ]8 *g%  
  C (93)capital commitment 承诺资本   :"g^y6i  
  C (94)capital employed 已运用的资本   [MdVgJ9'  
  C (95)capital expenditure 资本支出   <s2IC_f<+  
  C (96)capital expenditureauthorization 资本支出核准   vXLiYWo  
  C (97)capital expenditure control 资本支出控制   |3/=dG  
  C (98)capital expenditure proposal资本支出申请   ~dC)EG  
  C (99)capital funding planning 资本基金筹集计划   ZwB< {?  
  C (100)capital gain 资本收益   r#JE7uneT  
  C (101)capital investment appraisal资本投资评估   AcyiP   
  C (102)capital maintenance 资本保全   [94A?pn[z  
  C (103)capital resource planning 资本资源计划   }L>}_NV\  
  C (104)capital surplus 资本盈余   xm b]L:4F  
  C (105)capital turnover 资本周转率   RZ:Yu  
  C (106)card 记录卡   >K1)XP  
  C (107)cash 现金   W~aVwO' (  
  C (108)cash account 现金账户   SGre[+m~m  
  C (109)cash book 现金账薄   G`9Ud  
  C (110)cash cow 金牛产品   )~v`dwKj;  
  C (111)cash flow 现金流量   |)* K#%j  
  C (112)cash discounted 现金贴现   B^P)(Nu+  
  C (113)cash flow budget 现金流量预算   H)}>&Z4  
  C (114)cash flow statement 现金流量表   fPZt*A__  
  C (115)cash ledger 现金分类账   bdZ[`uMD  
  C (116)cash limit 现金限额   [-_3Zr  
  C (117)CCA 现时成本会计   %/"I.\%d  
  C (118)center 中心   M' e<\wqm  
  C (119)changeover time 变更时间   a$yAF4HR<  
  C (120)chartered entity 特许经济个体   ('xIFi  
  C (121)cheque 支票   C=IT`iom1C  
  C (122)cheque register 支票登记薄   u\ro9l  
  C (123)coin analysis 零钱分类   6X~.J4  
  C (124)classification 分类   u n\!K  
  C (125)clock card 工时卡   d&4 ve Lu  
  C (126)code 代码   U<gM gA  
  C (127)commitment accounting 承诺确认会计   X0 Y1I}gD  
  C (128)common cost 共同成本   ,dhJ\cQ~  
  C (129)company limited byguarantee 有限担保责任公司   '#!nK O2<  
C (130)company limited shares 股份有限公司   =e](eA;  
  C (131)competitive position 竞争能力状况   #<s6L"Z-  
  C (132)concept 概念   =5/ow!u8  
  C (133)conglomerate 跨行业企业   yhv(KI  
  C (134)consistency concept 一致性概念   1K?RA*aj  
  C (135)consolidated accounts 合并报表   g>-pC a  
  C (136)consolidation accounting 合并会计   ]$Pl[Vegy  
  C (137)consortium 财团   F M;NA{  
  C (138)contingency plan 应急计划   EudX^L5U<d  
  C (139)contingent liabilities 或有负债   k#uSH eq7f  
  C (140)continuous operation 连续生产   (hNTr(z  
  C (141)contra 抵消   M<^]Ywq*p  
  C (142)contract cost 合同成本   :+NZW9_  
  C (143)contract costing 合同成本计算   p.6C.2q~s]  
  C (144)contribution 贡献毛益   Swz{5 J2C  
  C (145)contribution centre 贡献中心   O2;FaASF  
  C (146)contribution chart 贡献图   ,% "!8T  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /4/'&tY  
  C (148)contribution to salesration 贡献毛益对销售比率   "5 ;fuM1  
  C (149)control 控制   3}dTbr4y  
  C (150)control account 控制帐户   J{;XNf =  
  C (151)control limits 控制限度   vz5x{W  
  C (152)controllability concept 可控制概念   dp#JvZb  
  C (153)controllable cost 可控制成本   })W9=xO~  
  C (154)conversion cost 加工成本   V5:ad  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2 j.6  
  C (156)corporate appraisal 公司评估   8C]K36q  
  C (157)corporate planning 公司计划   h ` qlI1]  
  C (158)corporate social reporting 公司社会报告   */c4b:s  
  C (159)corporation 股份公司   >*s_)IH2  
  C (160)cost 成本   &H8wYs  
  C (161)cost account 成本帐户   WX .Ax$fT  
  C (162)cost accounting 成本会计   %"-bG'Yc  
  C (163)cost accounting manual 成本手册   c?5?TJpm  
  C (164)cost accounts calendar 成本报表的日历时间   uN>JX/-  
  C (165)cost adjustment 成本调整   cq]JD6937  
  C (166)cost allocation 成本分配   p3r("\Za,  
  C (167)cost apportionment 成本分摊   aItQ(+y  
  C (168)cost attribution 成本归属   ' ` _TFTO  
  C (169)cost audit 成本审计   hr$Wt ?B  
  C (170)cost behaviour 成本性态   3LGX ^J<f  
  C (171)cost benefit analysis 成本效益分析   fF6bEJl3  
  C (172)cost center 成本中心   `eZzYe(N  
  C (173)cost driver 成本动因
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