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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 @.@O#  
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  1.audit   审计 M|6 l  
  2.attestation   鉴证 cba ~  
  3.credibility   可信赖程度 9/'zk  
  4.audit of financial statements 财务报表审计 z^'3f!:3  
  5.agreed-upon procedures 执行商定程序 GB&<+5t2  
  6.high levels of assurance 高水平保证 XcD$xFDZ  
  7.compilation 编制 }\?UmuolQ  
  8.reliability 可靠性 @Ge\ odfF:  
  9.relevance 相关性 \c(R#*0,  
  10.professional skepticism 职业谨慎 h0_od/D1r  
  11.objectivity 客观性 PS7ta?V QC  
  12. professional competence 专业胜任能力 ^Q0%_V,  
  13.Senior/CPA-in-charge 项目经理 fq-e2MCX5  
  14.audit engagement letter 业务约定书 Yi:@>A<#  
  15.recurring audit 连续审计 kLtm_  
  16.the client 委托人 !# xk?LyB  
  17.change CPA 更换注册会计 _=S 4H  
  18.the existing CPA 现任注册会计师 K*NCIIDh  
  19.the successor CPA 后任注册会计师 !,WO]O v  
  20.the preceding CPA前任注册会计师 1 CXO=Q  
  21.issue the audit report 出具审计报告 |L%}@e Vw_  
  22.expert 专家 Y- esD'MD  
  23.the board of directors 董事会 SoC3)iqv/  
  24.knowledge of the entity‘ s business 了解被审计单位情况 lXso@TNrZ0  
  25.assess material misstatement risks评估重大错报风险 LpN_s#  
  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 W:VRLT>w>  
  27.a general knowledge of —— 初步了解―――的情况 #2{H!jr  
  28.a more knowledge of—— 进一步了解的情况 r~ N:|ip=  
  29.the prior year‘s working papers 以前年度工作底稿 1g<jr.  
  30.minutes of meeting 会议纪要 R+}7]tva6C  
  31.business risks 经营风险 :rR)rj'  
  32.appropriateness 适当性 7.}Vvg#G  
  33.accounting estimate 会计估计 )"KKBil0  
  34.management representations 管理层声明 KFZ2%:6>  
  35.going concern assumption 持续经营假设 qD!qSM  
  36.audit plan 审计计划 &BxDS .  
  37.significant audit areas 重点审计领域 JiH^N!  
  38.error 错误 _ x8gEK8  
  39.fraud舞弊 t`%Xxxu  
  40.modified or additional procedures 修改或追加审计程序 N=%4V  
  41.misappropriation of assets 侵占资产 ePLpGT  
  42.transactions without substance 虚假交易 J;8M. _  
  43.unusual pressures 异常压力 ; D'6sd"  
  44.the suspected noncompliance 涉嫌存在违法行为 0K T^V R  
  45.materialiy 重要性 *,az`U  
  46.exceed the materiality level 超过重要性水平 ' ?tx?t  
  47.approach the materiality level 接近重要性水平 (+aU,E Q  
  48.an acceptably low level 可接受水平 ?5VPV9EX  
  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 L"[2[p  
  50.misstatements or omissions 错报或漏报 x#)CH}J  
  51.aggregate 总计 mQd L"caA  
  52.subsequent events 期后事项 7F$G.LhMw  
  53.adjust the financial statements 调整财务报表 ;8Qx~:c  
  54.perform additional audit procedures 实施追加的审计程序 C6` Tck!  
  55.audit risk 审计风险 @'IRh9  
  56.detection risk 检查风险 R^*%yjy9  
  57.inappropriate audit opinion 不适当的审计意见 F .h A.E  
  58.material misstatement 重大的错报 v0q(k;Ya  
  59.tolerable misstatement 可容忍错报 a)lS)*Y  
  60.the acceptable level of detection risk 可接受的检查风险 Rq`d I~5!b  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Nl$b;~ u  
  62.simall business 小规模企业 L*(Sh2=_  
  63.accounting system 会计系统 >a%C'H.A9  
  64.test of control 控制测试 xky +"  
  65.walk-through test 穿行测试 2e_m>I  
  66.communication 沟通 ]Y;5U  
  67.flow chart 流程图 i0q<,VSl$_  
  68.reperformance of internal control 重新执行 &d sXK~9M>  
  69.audit evidence 审计证据 %r =9,IJ  
  70.substantive procedures 实质性程序 0#y i5U  
  71.assertions 认定 4(nwi[1Y  
  72.esistence 存在 ,::f? Gc7j  
  73.occurrence 发生 2r^G;,{  
  74.completeness 完整性 vCX 54  
  75.rights and obligations 权利和义务 0+{CN|0  
  76.valuation and allocation 计价和分摊 &9OnN<mT1  
  77.cutoff 截止 .QVN&UyZ  
  78.accuracy 准确性 Wd>gOE  
  79.classification 分类 .(g"(fgF  
  80.inspection 检查 K3dg.>O  
  81.supervision of counting 监盘 +d!"Zy2|B  
  82.observation 观察 W!Fu7a  
  83.confirmation 函证 ,hSTR)  
  84.computation 计算 lY$9-Q(  
  85.analytical procedures 分析程序 O= 84ZP%  
  86.vouch 核对 bDtb"V8e  
  87.trace 追查 vw2yOL RX  
  88.audit sampling 审计抽样 qxbGUyH==  
  89.error 误差 sD=iHO Am  
  90.expected error 预期误差 uz;zmK  
  91.population 总体 JRr'81\  
  92.sampling risk 抽样风险 q=x1:^rVH  
  93.non- sampling risk 非抽样风险 XMlcY;W  
  94.sampling unit 抽样单位 +yd{-iH  
  95.statistical sampling 统计抽样 zBjbH=  
  96.tolerable error 可容忍误差 jJqq:.XqB8  
  97.the risk of under reliance 信赖不足风险 Jp 7m$D%  
  98.the risk of over reliance 信赖过度风险 zvOSQxGQ  
  99.the risk of incorrect rejection 误拒风险 }rA _4%  
  100. the risk of incorrect acceptance 误受风险 '*=kt  
  101.working trial balance 试算平衡表 )(V!& w6  
  102.index and cross-referencing 索引和交叉索引 |%$mN{  
  103.cash receipt 现金收入 6Eu"T9 (  
  104.cash disbursement 现金支出 HDQH7Bs  
  105.bank statement 银行对账单 >NJ`* M  
  106.bank reconciliation 银行存款余额调节表 w%?6s3   
  107.balance sheet date 资产负债表日 7El:$H  
  108.net realizable value 可变现净值 z8JdA%YBM  
  109.storeroom 仓库 f#3!Q!C^  
  110.sale invoice 销售发票 6b-E|;"]:^  
  111.price list 价目表 (5h+b_eB  
  112.positive confirmation request 积极式询证函 C ^ 1;r9  
  113.negative confirmation request 消极式询证函 :9]"4ktoJ  
  114.purchase requisition 请购单 dOFK;  
  115.receiving report 验收报告 WUK{st.z  
  116.gross margin 毛利 `nv82v  
  117.manufacturing overhead 制造费用 oi\e[qE  
  118.material requisition 领料单 -F&*>?I  
  119.inventory-taking 存货盘点 |PutTcjQ  
  120.bond certificate 债券 BvqypLI  
  121.stock certificate 股票 $.KD nl^  
  122.audit report 审计报告 v]@ n'!  
  123.entity 被审计单位 cr>"LAi  
  124.addressee of the audit report 审计报告的收件人 ?TMrnR/d  
  125.unqualified opinion 无保留意见 {GhM,-%e  
  126.qualified opinion 保留意见 q3e^vMK "  
  127.disclaimer of opinion 无法表示意见 d)'J:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   b |JM4jgK  
  A (2)absorbed overhead 已吸收制造费用 VQ/Jz5^  
  A (3)absorption costing 吸收成本计算 |m>{<  :  
  A (4)account 账户,报表   E3 d# T  
  A (5)accounting postulate 会计假设   zrE Dld9  
  A (6)accounting series release 会计公告文件   "PfNC<MQo  
  A (7)accounting valuation 会计计价   dW9Ci"~v  
  A (8)account sale 承销清单 '[ `pU>9  
  A (9)accountability concept 经营责任概念   2[~|6 @n  
  A (10)accountancy 会计职业   Ja%(kq[v  
  A (11)accountant 会计师   M&ec%<lM  
  A (12)accounting 会计   k*k 9hv?  
  A (13)agency cost 代理成本   <?Y.w1  
  A (14)accounting bases 会计基础   +^<-;/FZue  
  A (15)accounting manual 会计手册   50HRgoP5Y  
  A (16)accounting period 会计期间   pa2cM%48  
  A (17)accounting policies 会计方针    IA{I |g<  
  A (18)accounting rate of return 会计报酬率   >Ni<itze$i  
  A (19)accounting reference date 会计参照日   *Ry{}|_8  
  A (20)accounting reference period 会计参照期间   ,#hx%$f}d  
  A (21)accrual concept 应计概念   wJ>2}  
  A (22)accrual expenses 应计费用   ZuVes?&j  
  A (23)acid test ration 速动比率(酸性测试比率)   Xw]L'+V=  
  A (24)acquisition 购置   gQlL0jAV  
  A (25)acquisition accounting 收购会计   =plU3D2  
  A (26)activity based accounting 作业基础成本计算   tY0C& u2  
  A (27)adjusting events 调整事项   s*UO!bHa  
  A (28)administrative expenses 行政管理费   !fK9YW(Im  
  A (29)advice note 发货通知   ]x^v;r~  
  A (30)amortization 摊销   n81z 0lnr  
  A (31)analytical review 分析性检查   &pEr;:E  
  A (32)annual equivalent cost 年度等量成本法   xSL%1>MrN  
  A (33)annual report and accounts 年度报告和报表   ctT6va  
  A (34)appraisal cost 检验成本   4 t< mX  
  A (35)appropriation account 盈余分配账户   i5CBLv  
  A (36)articles of association 公司章程细则   Ika(ip#]=  
  A (37)assets 资产   Jwe9L^gL  
  A (38)assets cover 资产保障   &C6Z{.3V  
  A (39)asset value per share 每股资产价值   :}3;z'2]l  
  A (40)associated company 联营公司   a_amO<!   
  A (41)attainable standard 可达标准   THf*<|  
$|n#L6k   
 A (42)attributable profit 可归属利润   <ecif_a=m  
  A (43)audit 审计   25 m!Bf  
  A (44)audit report 审计报告   JVt(!%K}&  
  A (45)auditing standards 审计准则   _S3qPPo3l]  
  A (46)authorized share capital 额定股本   cUK9EOPe  
  A (47)available hours 可用小时   CI~ll=9`  
  A (48)avoidable costs 可避免成本 ]}HuK#  
  B (49)back-to-back loan 易币贷款   ;=F]{w]$+  
  B (50)backflush accounting 倒退成本计算   Z hYOz  
  B (51)bad debts 坏帐   I+g[ p  
  B (52)bad debts ratio 坏帐比率   7FvtWE*  
  B (53)bank charges 银行手续费   FCPi U3  
  B (54)bank overdraft 银行透支   VmTPE5d  
  B (55)bank reconciliation 银行存款调节表   PHv0^l]B  
  B (56)bank statement 银行对账单   iz5WWn^  
  B (57)bankruptcy 破产   9Netnzv%  
  B (58)basis of apportionment 分摊基础   iw?*Wp25  
  B (59)batch 批量   zD%@3NA41  
  B (60)batch costing 分批成本计算   e QGhX(  
  B (61)beta factor B(市场)风险因素   MO-)j_o-Z  
  B (62)bill 账单   xji2#S%  
  B (63)bill of exchange 汇票   gy6Pf4Yo  
  B (64)bill of landing 提单   GMJ</xG  
  B (65)bill of materials 用料预计单   U6 $)e.FO  
  B (66)bill payable 应付票据   /4lm=ZE/  
  B (67)bill receivable 应收票据   |)+; d  
  B (68)bin card 存货记录卡   flzHZH  
  B (69)bonus 红利   ^*A8 NdaB  
  B (70)book-keeping 薄记   Yk!TQY4  
  B (71)Boston classification 波士顿分类   T~JE.Y3B3  
  B (72)breakeven chart 保本图    M qG`P  
  B (73)breakeven point 保本点   :qL1jnR^  
  B (74)breaking-down time 复位时间   L2 ^-t7  
  B (75)budget 预算   ;!H|0sv  
  B (76)budget center 预算中心   FatLc|[  
  B (77)budget cost allowance 预算成本折让   +=&A1{kR3  
  B (78)budget manual 预算手册   o:8*WCiqrN  
  B (79)budget period 预算期间   M^3pJ=;5  
  B (80)budgetary control 预算控制   YN V4'  
  B (81)budgeted capacity 预算生产能力   >4@/x{{  
  B (82)burden 制造费用   4g}'/  
  B (83)business center 经营中心   2!E@Gbhm5  
  B (84)business entity 营业个体   *eb2()B%  
  B (85)business unit 经营单位   'I8K1Q=/  
 B (86)buy-out management 管理性购买产权   #CYDh8X<i  
  B (87)by-product 副产品 s+l3]Hd  
  C (88)called-up share capital 催缴股本   r[Zg$CW  
  C (89)capacity 生产能力   5y%-K=d  
  C (90)capacity ratios 生产能力比率   N6wCCXd  
  C (91)capital 资本   E3==gYCe*  
  C (92)capital assets pricing model资本资产计价模式   j!;y!g  
  C (93)capital commitment 承诺资本   oo{3-+ ?  
  C (94)capital employed 已运用的资本   vk] vtjf&%  
  C (95)capital expenditure 资本支出   ?N/6m  
  C (96)capital expenditureauthorization 资本支出核准   L}x,>hbT  
  C (97)capital expenditure control 资本支出控制   : ZWKrnG  
  C (98)capital expenditure proposal资本支出申请   TEYn^/n~  
  C (99)capital funding planning 资本基金筹集计划   jt?.g'  
  C (100)capital gain 资本收益   kvo V?<!  
  C (101)capital investment appraisal资本投资评估   x{.+i'  
  C (102)capital maintenance 资本保全   DpZO$5.Ec+  
  C (103)capital resource planning 资本资源计划   y_e$W3bON,  
  C (104)capital surplus 资本盈余   wSwDhOX=  
  C (105)capital turnover 资本周转率   H:jx_  
  C (106)card 记录卡   +'f+0T\)  
  C (107)cash 现金   p3R: 3E6p  
  C (108)cash account 现金账户    s%c>Ge  
  C (109)cash book 现金账薄   j68_3zpl  
  C (110)cash cow 金牛产品   gvLzE&V}  
  C (111)cash flow 现金流量   4>I >y@^  
  C (112)cash discounted 现金贴现   $VRVM Y [q  
  C (113)cash flow budget 现金流量预算   +dgHl_,i  
  C (114)cash flow statement 现金流量表   ]`,jaD  
  C (115)cash ledger 现金分类账   Sl7x>=  
  C (116)cash limit 现金限额   iF#|Z$g-(  
  C (117)CCA 现时成本会计   .\6q\7Ej  
  C (118)center 中心   6+s10?  
  C (119)changeover time 变更时间   VvSe`E*  
  C (120)chartered entity 特许经济个体   9KgGK cy%  
  C (121)cheque 支票   qV Df98  
  C (122)cheque register 支票登记薄   ccPTJ/%$  
  C (123)coin analysis 零钱分类   ?0%3~E`l:  
  C (124)classification 分类   ! O~:  
  C (125)clock card 工时卡   ooW;s<6  
  C (126)code 代码   bB->7.GXu  
  C (127)commitment accounting 承诺确认会计   *`g'*R  
  C (128)common cost 共同成本   eGF+@)K1"  
  C (129)company limited byguarantee 有限担保责任公司   tW)K pX  
C (130)company limited shares 股份有限公司   , A@uSfC(  
  C (131)competitive position 竞争能力状况   XHER[8l  
  C (132)concept 概念   k/;%{@G)  
  C (133)conglomerate 跨行业企业   Vw>AD<Rl  
  C (134)consistency concept 一致性概念   7}r6mr0vpm  
  C (135)consolidated accounts 合并报表   g,61'5\  
  C (136)consolidation accounting 合并会计   NZW)$c'  
  C (137)consortium 财团   9N@m><N84  
  C (138)contingency plan 应急计划   7kDqgod^A  
  C (139)contingent liabilities 或有负债   V }?MP-.c  
  C (140)continuous operation 连续生产   ??u*qO:p  
  C (141)contra 抵消   d(X/N2~g  
  C (142)contract cost 合同成本   Wq}Y|0c  
  C (143)contract costing 合同成本计算   q@(M D3OE  
  C (144)contribution 贡献毛益   c`E0sgp  
  C (145)contribution centre 贡献中心   |@*3 nb8  
  C (146)contribution chart 贡献图   )nM<qaI{  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +$;* "o  
  C (148)contribution to salesration 贡献毛益对销售比率   LjEG1$F>  
  C (149)control 控制   jo}yeGbU  
  C (150)control account 控制帐户   =lOdg3#\a  
  C (151)control limits 控制限度   FMNT0  
  C (152)controllability concept 可控制概念   e\7AtlW"  
  C (153)controllable cost 可控制成本   <<M1: 1  
  C (154)conversion cost 加工成本   .X](B~\!  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   bCL/"OB  
  C (156)corporate appraisal 公司评估   V7}]39m(s  
  C (157)corporate planning 公司计划   LuE0Hb"S8  
  C (158)corporate social reporting 公司社会报告   o6Jhl8  
  C (159)corporation 股份公司   w}WfQj  
  C (160)cost 成本   q*'-G]tH=  
  C (161)cost account 成本帐户   %5 yP^BL0  
  C (162)cost accounting 成本会计   s$D"  
  C (163)cost accounting manual 成本手册   JUpb*B_z  
  C (164)cost accounts calendar 成本报表的日历时间   dzRnI*  
  C (165)cost adjustment 成本调整   ]VcuD05"C  
  C (166)cost allocation 成本分配   b'1m 9T780  
  C (167)cost apportionment 成本分摊   bHK[Z5  
  C (168)cost attribution 成本归属   %)#yMMhR  
  C (169)cost audit 成本审计   \`oP\|Z  
  C (170)cost behaviour 成本性态   VYw<8AEFY  
  C (171)cost benefit analysis 成本效益分析   LF X[v   
  C (172)cost center 成本中心   G vTA/zA  
  C (173)cost driver 成本动因
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