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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 6` s[PKP.  
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  1.audit   审计 `#UTOYx4  
  2.attestation   鉴证 =1,g#HS  
  3.credibility   可信赖程度 COT;KC6 n  
  4.audit of financial statements 财务报表审计 ewLr+8  
  5.agreed-upon procedures 执行商定程序 9X(bByEO  
  6.high levels of assurance 高水平保证 #A/jG v^  
  7.compilation 编制 vS0P] AUo  
  8.reliability 可靠性 9}\T?6?8pX  
  9.relevance 相关性 QO,y/@Ph  
  10.professional skepticism 职业谨慎 e (f)?H  
  11.objectivity 客观性 3646.i[D  
  12. professional competence 专业胜任能力 W,<Vr2J[  
  13.Senior/CPA-in-charge 项目经理 x O)nS _I  
  14.audit engagement letter 业务约定书 Zf"AqG P  
  15.recurring audit 连续审计 dYsqF 3f  
  16.the client 委托人  FxUH ?%w  
  17.change CPA 更换注册会计 a2i   
  18.the existing CPA 现任注册会计师 {L+?n*;CA  
  19.the successor CPA 后任注册会计师 }Bb(wP^B.  
  20.the preceding CPA前任注册会计师 MHbRG_zW  
  21.issue the audit report 出具审计报告 s810714  
  22.expert 专家 3)xV-Y9  
  23.the board of directors 董事会 S*]IR"YL  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Gg&jb=  
  25.assess material misstatement risks评估重大错报风险 rd"]$_P8O  
  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 <ya3|ycnS  
  27.a general knowledge of —— 初步了解―――的情况  qV}zV\Nz  
  28.a more knowledge of—— 进一步了解的情况 lH6t  d  
  29.the prior year‘s working papers 以前年度工作底稿 ecF I"g  
  30.minutes of meeting 会议纪要 s4Wk2*7 Mq  
  31.business risks 经营风险 Sb`>IlT\#  
  32.appropriateness 适当性 '[HFIJ0K!  
  33.accounting estimate 会计估计 X=JSqO6V9  
  34.management representations 管理层声明 m}XI?[!s  
  35.going concern assumption 持续经营假设 "L ,FUo^&  
  36.audit plan 审计计划 ;?y?s'>t&  
  37.significant audit areas 重点审计领域 @NV q .z  
  38.error 错误 =DtM.o Q>  
  39.fraud舞弊 )rXP2Z  
  40.modified or additional procedures 修改或追加审计程序 $0 l i"+  
  41.misappropriation of assets 侵占资产 a"v D+r7Ol  
  42.transactions without substance 虚假交易 dRu@5 :BP  
  43.unusual pressures 异常压力 qvt~wJf<  
  44.the suspected noncompliance 涉嫌存在违法行为 7Ua Ll  
  45.materialiy 重要性 S<>e(x3g]  
  46.exceed the materiality level 超过重要性水平 x=H*"L=  
  47.approach the materiality level 接近重要性水平 hA"N&v~  
  48.an acceptably low level 可接受水平 ]y(#]Tw\  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ['c:n?  
  50.misstatements or omissions 错报或漏报 |e9}G,1  
  51.aggregate 总计 8U8"k  
  52.subsequent events 期后事项 U,]z)1# X|  
  53.adjust the financial statements 调整财务报表 2D-*Z=5^  
  54.perform additional audit procedures 实施追加的审计程序 4Q]+tXes  
  55.audit risk 审计风险 [<%yUy  
  56.detection risk 检查风险 ;hg]5r_  
  57.inappropriate audit opinion 不适当的审计意见 0zEn`rq&  
  58.material misstatement 重大的错报 k_^d7yH  
  59.tolerable misstatement 可容忍错报 ~U^0z|.  
  60.the acceptable level of detection risk 可接受的检查风险 "'PDreS  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Lb];P"2e+  
  62.simall business 小规模企业 ;~@2YPj  
  63.accounting system 会计系统 dJ|]W|q<  
  64.test of control 控制测试 yx-{}Yj^  
  65.walk-through test 穿行测试 KN%Xp/lkX  
  66.communication 沟通 F"bbU/5  
  67.flow chart 流程图 jeJGxfii  
  68.reperformance of internal control 重新执行 ;bZ)q  
  69.audit evidence 审计证据 Ohjqdv@  
  70.substantive procedures 实质性程序 C ]#R7G  
  71.assertions 认定 W9u (  
  72.esistence 存在 ;[6u79;I  
  73.occurrence 发生 PM_q"}-  
  74.completeness 完整性 } HvVL}7  
  75.rights and obligations 权利和义务 ^&,{  
  76.valuation and allocation 计价和分摊 5%W3&F6 %  
  77.cutoff 截止 \V&l y/\ )  
  78.accuracy 准确性 ;hKn$' '  
  79.classification 分类 S>'wb{jj!  
  80.inspection 检查 K_My4>~Il  
  81.supervision of counting 监盘 .t["kaA  
  82.observation 观察 2S/^"IM["  
  83.confirmation 函证 P anyN3rC*  
  84.computation 计算 pZWp2hj{X  
  85.analytical procedures 分析程序 Pajr`gU  
  86.vouch 核对 q_W NN/w  
  87.trace 追查 CjO/q)vV  
  88.audit sampling 审计抽样 Jw86 P=  
  89.error 误差 ]])i"oew  
  90.expected error 预期误差 )JZfC&,  
  91.population 总体 H%/$Rqg  
  92.sampling risk 抽样风险 `yxk Sb  
  93.non- sampling risk 非抽样风险 }b0qrr  
  94.sampling unit 抽样单位 Oo#wPT;1^(  
  95.statistical sampling 统计抽样 +}:c+Z<  
  96.tolerable error 可容忍误差 TM"i9a? ;  
  97.the risk of under reliance 信赖不足风险 EKDv3aFQZ#  
  98.the risk of over reliance 信赖过度风险 xxede zNko  
  99.the risk of incorrect rejection 误拒风险 n,fUoS  
  100. the risk of incorrect acceptance 误受风险 Et7AAV*8g  
  101.working trial balance 试算平衡表 !>! l=Z  
  102.index and cross-referencing 索引和交叉索引 #_H=pNWe  
  103.cash receipt 现金收入 d2 d^XMe!  
  104.cash disbursement 现金支出 ?C4a,%  
  105.bank statement 银行对账单 inhb>zB  
  106.bank reconciliation 银行存款余额调节表 q!FJP9x  
  107.balance sheet date 资产负债表日 .!Z.1:YR  
  108.net realizable value 可变现净值 ,;{mH]"s  
  109.storeroom 仓库 gzuM>lf*{  
  110.sale invoice 销售发票 \;g{qM 8  
  111.price list 价目表 Q }1PPi,  
  112.positive confirmation request 积极式询证函 bbnAF*7s8  
  113.negative confirmation request 消极式询证函 &18} u~M  
  114.purchase requisition 请购单 %5uuB4P&|$  
  115.receiving report 验收报告 mDo]5 i<  
  116.gross margin 毛利 L1aN"KGMF  
  117.manufacturing overhead 制造费用 .kBAUkL:  
  118.material requisition 领料单 ; xs?^N|  
  119.inventory-taking 存货盘点 MEo+S  
  120.bond certificate 债券 &yYK%~}t[  
  121.stock certificate 股票 kWr*+3Xq  
  122.audit report 审计报告 8rw;Yo<k  
  123.entity 被审计单位 H,?AaM[V  
  124.addressee of the audit report 审计报告的收件人 Ot(EDa9}IJ  
  125.unqualified opinion 无保留意见 ) I@gy  
  126.qualified opinion 保留意见 lM?P8#3  
  127.disclaimer of opinion 无法表示意见 (?~F}u v  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ZL-@2ZU{1  
  A (2)absorbed overhead 已吸收制造费用 =:#$_qR  
  A (3)absorption costing 吸收成本计算 _hXadLt  
  A (4)account 账户,报表   -BB5bsjA  
  A (5)accounting postulate 会计假设   [5:F  
  A (6)accounting series release 会计公告文件   ~r=u1]z  
  A (7)accounting valuation 会计计价   D?9 =q  
  A (8)account sale 承销清单 R` /n sou  
  A (9)accountability concept 经营责任概念   8 v&5)0u  
  A (10)accountancy 会计职业   r$*k-c9Bf  
  A (11)accountant 会计师   Y5(`/  
  A (12)accounting 会计   Z\NC+{7k]  
  A (13)agency cost 代理成本   G;, 2cu K  
  A (14)accounting bases 会计基础   T0Y=g n  
  A (15)accounting manual 会计手册   C[wnor!  
  A (16)accounting period 会计期间   Vrz<DB^-e  
  A (17)accounting policies 会计方针   l=kgRh  
  A (18)accounting rate of return 会计报酬率   d~YDg{H  
  A (19)accounting reference date 会计参照日   ^@jOS{f l  
  A (20)accounting reference period 会计参照期间   3~M8.{ U#V  
  A (21)accrual concept 应计概念   Lw-)ijBW  
  A (22)accrual expenses 应计费用   =TyN"0@  
  A (23)acid test ration 速动比率(酸性测试比率)   KJSN)yn\  
  A (24)acquisition 购置   UD"e:O_  
  A (25)acquisition accounting 收购会计   QK//bV)  
  A (26)activity based accounting 作业基础成本计算   &oNy~l o  
  A (27)adjusting events 调整事项   9;q@;)'5  
  A (28)administrative expenses 行政管理费   +dR$;!WB3  
  A (29)advice note 发货通知   ]%G[<zD,1  
  A (30)amortization 摊销   eK`n5Z&Y\  
  A (31)analytical review 分析性检查   <udp:s3#T  
  A (32)annual equivalent cost 年度等量成本法   hC~lH eH  
  A (33)annual report and accounts 年度报告和报表   [f^~Z'TIN/  
  A (34)appraisal cost 检验成本   t?{E_70W  
  A (35)appropriation account 盈余分配账户   2D&tDX<  
  A (36)articles of association 公司章程细则   1jQz%^~  
  A (37)assets 资产   p`XI(NI  
  A (38)assets cover 资产保障   G4ZeO:r  
  A (39)asset value per share 每股资产价值   2<U5d`  
  A (40)associated company 联营公司   # |2w^Kn  
  A (41)attainable standard 可达标准   Le#bitp  
t3G%}d?  
 A (42)attributable profit 可归属利润   <gJ|Wee  
  A (43)audit 审计   U =T[-(:H  
  A (44)audit report 审计报告   'J+Vw9 s7  
  A (45)auditing standards 审计准则   0 R^Xn  
  A (46)authorized share capital 额定股本   >|H=25N>;  
  A (47)available hours 可用小时   }1epn#O_4  
  A (48)avoidable costs 可避免成本 H@'Y>^z?  
  B (49)back-to-back loan 易币贷款   b\H~Ot[i  
  B (50)backflush accounting 倒退成本计算   Mx[tE?!2  
  B (51)bad debts 坏帐   /q(+r5k \  
  B (52)bad debts ratio 坏帐比率   )%WS(S>8  
  B (53)bank charges 银行手续费   ~h0SD(  
  B (54)bank overdraft 银行透支   GT2;o  
  B (55)bank reconciliation 银行存款调节表   Qz[~{-<  
  B (56)bank statement 银行对账单   \tU91 VIj  
  B (57)bankruptcy 破产   6-<,1Q'D  
  B (58)basis of apportionment 分摊基础   pSay^9ZI  
  B (59)batch 批量   &vd9\Pp  
  B (60)batch costing 分批成本计算   'szkn0  
  B (61)beta factor B(市场)风险因素   42 8kC,  
  B (62)bill 账单   LWf+H 4iZ}  
  B (63)bill of exchange 汇票   9A)( K,  
  B (64)bill of landing 提单   c\"oj&>A  
  B (65)bill of materials 用料预计单   zgqe@;{  
  B (66)bill payable 应付票据   4 ILCvM  
  B (67)bill receivable 应收票据   RG#  
  B (68)bin card 存货记录卡   )7[>/2aGd  
  B (69)bonus 红利   0M-Zp[w\-  
  B (70)book-keeping 薄记   v"=^?5B  
  B (71)Boston classification 波士顿分类   r'k-*I  
  B (72)breakeven chart 保本图   E#8`X  
  B (73)breakeven point 保本点   ]D%D:>9|/  
  B (74)breaking-down time 复位时间   Y KeOH  
  B (75)budget 预算   bWG}>{fj  
  B (76)budget center 预算中心   0t6s20*q  
  B (77)budget cost allowance 预算成本折让   $Omc Ed  
  B (78)budget manual 预算手册   0.bmVN<  
  B (79)budget period 预算期间   6e/2X<O  
  B (80)budgetary control 预算控制   Nl PP|=o  
  B (81)budgeted capacity 预算生产能力   x w]Zo<F  
  B (82)burden 制造费用   h`?0=:Tru  
  B (83)business center 经营中心   [m!$ 01=  
  B (84)business entity 营业个体   e 2k!5O S  
  B (85)business unit 经营单位   (\,mA-%E  
 B (86)buy-out management 管理性购买产权   (Q\QZu@  
  B (87)by-product 副产品 jHTaG%oh  
  C (88)called-up share capital 催缴股本   9akCvY#Q  
  C (89)capacity 生产能力   `L7 cS  
  C (90)capacity ratios 生产能力比率   bG;vl; C  
  C (91)capital 资本   UYGl  
  C (92)capital assets pricing model资本资产计价模式   k7f[aM5]  
  C (93)capital commitment 承诺资本   $l-j(=Md  
  C (94)capital employed 已运用的资本   &I<R|a  
  C (95)capital expenditure 资本支出   1m|1eAGS{  
  C (96)capital expenditureauthorization 资本支出核准   $A8eMJEpL  
  C (97)capital expenditure control 资本支出控制   .V 9E@_(  
  C (98)capital expenditure proposal资本支出申请   z35n3q  
  C (99)capital funding planning 资本基金筹集计划   }DY^a'wJ-  
  C (100)capital gain 资本收益   el 5F>)  
  C (101)capital investment appraisal资本投资评估   9F ).i  
  C (102)capital maintenance 资本保全   OA&NWAm4  
  C (103)capital resource planning 资本资源计划   Cf2rRH  
  C (104)capital surplus 资本盈余   mWta B>f  
  C (105)capital turnover 资本周转率   I&1h/  
  C (106)card 记录卡   SL>>]A,E<`  
  C (107)cash 现金   R-bI CGSE  
  C (108)cash account 现金账户   X*}S(9cg\i  
  C (109)cash book 现金账薄   -GH#nF3G  
  C (110)cash cow 金牛产品   qeH#c=DQ  
  C (111)cash flow 现金流量   Vy&F{T;$  
  C (112)cash discounted 现金贴现   /QD}_lh;,  
  C (113)cash flow budget 现金流量预算   Pg|q{fc  
  C (114)cash flow statement 现金流量表   %U-KQI0  
  C (115)cash ledger 现金分类账   x !]ZVl]  
  C (116)cash limit 现金限额   jKM-(s!(  
  C (117)CCA 现时成本会计   6EP5n  
  C (118)center 中心   KvkiwO(  
  C (119)changeover time 变更时间   Bn}@wO  
  C (120)chartered entity 特许经济个体   Y')in7g  
  C (121)cheque 支票   gP^'4>Jr  
  C (122)cheque register 支票登记薄   Q^ bG1p//.  
  C (123)coin analysis 零钱分类   5 -5qm[.;  
  C (124)classification 分类   FV!  
  C (125)clock card 工时卡   ~$YFfv>  
  C (126)code 代码   UIIunA9  
  C (127)commitment accounting 承诺确认会计   Hg*6I%D[So  
  C (128)common cost 共同成本   \[ +ZKj:  
  C (129)company limited byguarantee 有限担保责任公司   (E\7Ui0 Q  
C (130)company limited shares 股份有限公司   DyYl97+Z?  
  C (131)competitive position 竞争能力状况   <b{Le{QJ*  
  C (132)concept 概念   >=r094<  
  C (133)conglomerate 跨行业企业   J[RQF54qA{  
  C (134)consistency concept 一致性概念   !@%m3) T8  
  C (135)consolidated accounts 合并报表   *`=V"nXw$|  
  C (136)consolidation accounting 合并会计   >eWHPO  
  C (137)consortium 财团   SI8mr`gJ  
  C (138)contingency plan 应急计划   ^h4Q2Mv o  
  C (139)contingent liabilities 或有负债   [ {f{E  
  C (140)continuous operation 连续生产   {SCwi;m  
  C (141)contra 抵消   52{jq18&  
  C (142)contract cost 合同成本   By:A9 s  
  C (143)contract costing 合同成本计算   LtXFGPQf  
  C (144)contribution 贡献毛益   ~^KemwogPN  
  C (145)contribution centre 贡献中心   /J wQ5  
  C (146)contribution chart 贡献图   )u(`s`zd  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   rR^VW^|f  
  C (148)contribution to salesration 贡献毛益对销售比率   "a>%tsl$K  
  C (149)control 控制   gMFTZQsP  
  C (150)control account 控制帐户    Z\4l+.R`  
  C (151)control limits 控制限度   I>C;$Lp]  
  C (152)controllability concept 可控制概念   | t3_E  
  C (153)controllable cost 可控制成本   *-Z JF6  
  C (154)conversion cost 加工成本   "e@JMS  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   M)i2)]F S  
  C (156)corporate appraisal 公司评估   Mp7r`A,6  
  C (157)corporate planning 公司计划   lH T?  
  C (158)corporate social reporting 公司社会报告    ceyZ4M  
  C (159)corporation 股份公司   +'y$XR~W{  
  C (160)cost 成本   W5HC7o\4  
  C (161)cost account 成本帐户   =cX &H  
  C (162)cost accounting 成本会计   eiJ $}\qJL  
  C (163)cost accounting manual 成本手册   QVQe9{ "0  
  C (164)cost accounts calendar 成本报表的日历时间   L&.9.Ll  
  C (165)cost adjustment 成本调整   *^}(LoPZ  
  C (166)cost allocation 成本分配   AL3zE=BL  
  C (167)cost apportionment 成本分摊   lJ:B9n3OzT  
  C (168)cost attribution 成本归属   Ycn*aR2  
  C (169)cost audit 成本审计   xpRQ"6  
  C (170)cost behaviour 成本性态   6psK2d0  
  C (171)cost benefit analysis 成本效益分析   z;2kKQZm  
  C (172)cost center 成本中心   GbBcC#0  
  C (173)cost driver 成本动因
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