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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 v{Al>v}}n  
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  1.audit   审计 vm"LPwSk>  
  2.attestation   鉴证 c [sydl  
  3.credibility   可信赖程度 B\r2M`N5  
  4.audit of financial statements 财务报表审计 ~m8".Z"  
  5.agreed-upon procedures 执行商定程序 ^90';ACFy  
  6.high levels of assurance 高水平保证 /17Qhex  
  7.compilation 编制 Ci4`,  
  8.reliability 可靠性 g(B&A P_e  
  9.relevance 相关性 LQ`s>q  
  10.professional skepticism 职业谨慎 8om6wALXB  
  11.objectivity 客观性 @X+ m,u  
  12. professional competence 专业胜任能力 SE.r 'J0  
  13.Senior/CPA-in-charge 项目经理 :JH#*5%gQ:  
  14.audit engagement letter 业务约定书 .T 6 NMIp*  
  15.recurring audit 连续审计 zsFzF`[k  
  16.the client 委托人 #<s6L"Z-  
  17.change CPA 更换注册会计 =5/ow!u8  
  18.the existing CPA 现任注册会计师 1fm4:xHH  
  19.the successor CPA 后任注册会计师 i'OFun+-,  
  20.the preceding CPA前任注册会计师 T\I}s"d  
  21.issue the audit report 出具审计报告 Ok2KTsVl  
  22.expert 专家 *`Swv`  
  23.the board of directors 董事会 4~xKW2*`K  
  24.knowledge of the entity‘ s business 了解被审计单位情况 S[J eW  
  25.assess material misstatement risks评估重大错报风险 v/*}M&vo  
  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 \(2w /~  
  27.a general knowledge of —— 初步了解―――的情况 nNz1gV:0X  
  28.a more knowledge of—— 进一步了解的情况 ^MIF+/bQ  
  29.the prior year‘s working papers 以前年度工作底稿 r+n0M' ;0  
  30.minutes of meeting 会议纪要 1AQVj]#S  
  31.business risks 经营风险 Swz{5 J2C  
  32.appropriateness 适当性 O2;FaASF  
  33.accounting estimate 会计估计 O42`Z9oK  
  34.management representations 管理层声明 YbtsJ <w  
  35.going concern assumption 持续经营假设 :dq.@:+<R  
  36.audit plan 审计计划 ~k\Dde  
  37.significant audit areas 重点审计领域 -{`8Av5)E%  
  38.error 错误 [p3{d\=*?  
  39.fraud舞弊 /N= }wC  
  40.modified or additional procedures 修改或追加审计程序 E@ J/_l;  
  41.misappropriation of assets 侵占资产 q\s"B.(G"  
  42.transactions without substance 虚假交易 3}aKok"k  
  43.unusual pressures 异常压力 7OAM  
  44.the suspected noncompliance 涉嫌存在违法行为 01=nS?  
  45.materialiy 重要性 */c4b:s  
  46.exceed the materiality level 超过重要性水平 X)oxNxZ[A  
  47.approach the materiality level 接近重要性水平 }py)EI,U  
  48.an acceptably low level 可接受水平 Zc9@G-  
  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|i!Pm  
  50.misstatements or omissions 错报或漏报 @<kY,ox@~  
  51.aggregate 总计 ?M!Mb-C[  
  52.subsequent events 期后事项 -p.c8B  
  53.adjust the financial statements 调整财务报表 F t/yPv  
  54.perform additional audit procedures 实施追加的审计程序 >[}lC7 z,  
  55.audit risk 审计风险 B@cC'F #G  
  56.detection risk 检查风险 (xpt_]Q!H  
  57.inappropriate audit opinion 不适当的审计意见 L$L/5/  
  58.material misstatement 重大的错报 F<.oTP-B  
  59.tolerable misstatement 可容忍错报 `-t8ag 3  
  60.the acceptable level of detection risk 可接受的检查风险 :I_p4S.)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Vu.VH([b]Q  
  62.simall business 小规模企业 "5<:Dj/W  
  63.accounting system 会计系统 @$}Ct  
  64.test of control 控制测试 YI+ clh;%9  
  65.walk-through test 穿行测试 4Vtu g>  
  66.communication 沟通 37apOK4+  
  67.flow chart 流程图 "s-3226kj  
  68.reperformance of internal control 重新执行 @)#EZQix  
  69.audit evidence 审计证据 $UNC0 (4  
  70.substantive procedures 实质性程序 b@QCdi,u  
  71.assertions 认定 {p\ll  
  72.esistence 存在 }NjZfBQW`  
  73.occurrence 发生 z h{,.c  
  74.completeness 完整性 Zd 5Jz+f  
  75.rights and obligations 权利和义务 Q,nJz*AJ  
  76.valuation and allocation 计价和分摊 i<0_sxfUD  
  77.cutoff 截止 5(zdM)Y7  
  78.accuracy 准确性 9?X8H1  
  79.classification 分类 X)e#=w!fi3  
  80.inspection 检查 = 6Fpixq>  
  81.supervision of counting 监盘 g(_xo\  
  82.observation 观察 5P Zzaz<  
  83.confirmation 函证 s\+| ql  
  84.computation 计算 }7non  
  85.analytical procedures 分析程序 dx@|M{jz'  
  86.vouch 核对 *+OS;R1<  
  87.trace 追查 NSawD.9mV  
  88.audit sampling 审计抽样 xX f,j#`"  
  89.error 误差 0=0,ix7?#  
  90.expected error 预期误差 :)Pj()Os|  
  91.population 总体 |v:oLgUdH  
  92.sampling risk 抽样风险 acrR  
  93.non- sampling risk 非抽样风险 X[<%T}s#  
  94.sampling unit 抽样单位 +0}z3T1L  
  95.statistical sampling 统计抽样 "uli~ {IU  
  96.tolerable error 可容忍误差 InI>So%e|<  
  97.the risk of under reliance 信赖不足风险 r<$o [,W  
  98.the risk of over reliance 信赖过度风险 li hIPMU  
  99.the risk of incorrect rejection 误拒风险 lZAXDxhnT  
  100. the risk of incorrect acceptance 误受风险 Rh}}8 sv  
  101.working trial balance 试算平衡表 fB80&G9  
  102.index and cross-referencing 索引和交叉索引 \q($8<  
  103.cash receipt 现金收入 beaSvhPU  
  104.cash disbursement 现金支出 l`uI K.  
  105.bank statement 银行对账单 F r!FV4  
  106.bank reconciliation 银行存款余额调节表 JM1O7I  
  107.balance sheet date 资产负债表日 KomMzG:  
  108.net realizable value 可变现净值 mC0_rN^Aj  
  109.storeroom 仓库 Fw\g\  
  110.sale invoice 销售发票 @U3:9~Q  
  111.price list 价目表 E!'6v DVC:  
  112.positive confirmation request 积极式询证函 zuu<;^/R  
  113.negative confirmation request 消极式询证函 U9ZuD40\  
  114.purchase requisition 请购单 M8V c5  
  115.receiving report 验收报告 lE g jv,  
  116.gross margin 毛利 %x.du9  
  117.manufacturing overhead 制造费用 VKkvf"X  
  118.material requisition 领料单 iC3C~?,7  
  119.inventory-taking 存货盘点 ua"2nVxK_K  
  120.bond certificate 债券 cZJ5L>ox  
  121.stock certificate 股票 e|?eY)_  
  122.audit report 审计报告 ^U5Qb"hz  
  123.entity 被审计单位 jST4O"DjM  
  124.addressee of the audit report 审计报告的收件人 G E`1j'^-  
  125.unqualified opinion 无保留意见 3.@LAF  
  126.qualified opinion 保留意见 NVghkd  
  127.disclaimer of opinion 无法表示意见 `Xz!apA  
  128.adverse opinion 否定意见
[UXN= 76N  
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A (1)ABC 作业基础成本计算   U?an\rv  
  A (2)absorbed overhead 已吸收制造费用 3dSb!q0&N  
  A (3)absorption costing 吸收成本计算 dQ:F5|p  
  A (4)account 账户,报表   :hT .L3n,  
  A (5)accounting postulate 会计假设   c<,LE@ V  
  A (6)accounting series release 会计公告文件   DF_wMv:>^  
  A (7)accounting valuation 会计计价   ~4pP( JP  
  A (8)account sale 承销清单 S)g:+P  
  A (9)accountability concept 经营责任概念   6I: 6+n  
  A (10)accountancy 会计职业   @R}3f6@67  
  A (11)accountant 会计师   }toe'6  
  A (12)accounting 会计   tAE(`ow/Ur  
  A (13)agency cost 代理成本   Q-<Qm?  
  A (14)accounting bases 会计基础   F~i ~%f,  
  A (15)accounting manual 会计手册   iGSA$U P|  
  A (16)accounting period 会计期间   ]=VRct "  
  A (17)accounting policies 会计方针   7*j!ZUzp  
  A (18)accounting rate of return 会计报酬率   1 _Oc1RM   
  A (19)accounting reference date 会计参照日   % YK xdp  
  A (20)accounting reference period 会计参照期间   5[g\.yi2_]  
  A (21)accrual concept 应计概念   pmUf*u-  
  A (22)accrual expenses 应计费用    od{\z  
  A (23)acid test ration 速动比率(酸性测试比率)   &&m3E=K!^  
  A (24)acquisition 购置   .b+ix=:  
  A (25)acquisition accounting 收购会计   O^3kPVr  
  A (26)activity based accounting 作业基础成本计算   h}! 9?:E  
  A (27)adjusting events 调整事项   F|{uA/P{  
  A (28)administrative expenses 行政管理费   04jvrde8-O  
  A (29)advice note 发货通知   /q+;!EM  
  A (30)amortization 摊销   r8@] |`j  
  A (31)analytical review 分析性检查   $,2T~1tE  
  A (32)annual equivalent cost 年度等量成本法   5?F5xiW  
  A (33)annual report and accounts 年度报告和报表   t"Ci 1"U  
  A (34)appraisal cost 检验成本   Vi:^bv  
  A (35)appropriation account 盈余分配账户   -&sY*(:n_  
  A (36)articles of association 公司章程细则   #gqh0 2 7  
  A (37)assets 资产   ]VxC]a2  
  A (38)assets cover 资产保障   _crhBp5@T3  
  A (39)asset value per share 每股资产价值   ! ig& 8:  
  A (40)associated company 联营公司   n8F~!|lQ0  
  A (41)attainable standard 可达标准   \7i _2|w  
u1 L^INo/  
 A (42)attributable profit 可归属利润   3ZI7;Gw  
  A (43)audit 审计   0W}qp?  
  A (44)audit report 审计报告   ('SId@  
  A (45)auditing standards 审计准则   @`dg:P*[  
  A (46)authorized share capital 额定股本   (z>t4(%\  
  A (47)available hours 可用小时   >9rZV NMU  
  A (48)avoidable costs 可避免成本 C=V2Y_j  
  B (49)back-to-back loan 易币贷款   YO.+-(   
  B (50)backflush accounting 倒退成本计算   n'v\2(&uYN  
  B (51)bad debts 坏帐   oR&z,%0wMK  
  B (52)bad debts ratio 坏帐比率   4[@YF@_=M  
  B (53)bank charges 银行手续费   \$ipnQ v  
  B (54)bank overdraft 银行透支   R__:~ uv,  
  B (55)bank reconciliation 银行存款调节表   Mn(iAsg  
  B (56)bank statement 银行对账单   ;5b d<N  
  B (57)bankruptcy 破产   ?' .AeoE-  
  B (58)basis of apportionment 分摊基础   R`cP%7K  
  B (59)batch 批量   _yv#v_Z  
  B (60)batch costing 分批成本计算   xy[#LX)RW  
  B (61)beta factor B(市场)风险因素   /3,Lp-kp  
  B (62)bill 账单   uD>=  
  B (63)bill of exchange 汇票   \O;2^  
  B (64)bill of landing 提单   (_zlCHB  
  B (65)bill of materials 用料预计单   WN+i3hC  
  B (66)bill payable 应付票据   N o6!gZ1  
  B (67)bill receivable 应收票据   8^>c_%e}  
  B (68)bin card 存货记录卡   ]~I+d/k d  
  B (69)bonus 红利   v e ysW(z  
  B (70)book-keeping 薄记   bu|. Jw"  
  B (71)Boston classification 波士顿分类   +ODua@ULFB  
  B (72)breakeven chart 保本图   'ZW(Hjrd  
  B (73)breakeven point 保本点   -3R:~z^L  
  B (74)breaking-down time 复位时间   dHUbaf:e)T  
  B (75)budget 预算   \4q|Qno8  
  B (76)budget center 预算中心   RkYn6  
  B (77)budget cost allowance 预算成本折让   Q+=pP'cV  
  B (78)budget manual 预算手册   teg5g|*  
  B (79)budget period 预算期间   G n]qh(N>  
  B (80)budgetary control 预算控制   CpO_p%P  
  B (81)budgeted capacity 预算生产能力   9pqsr~  
  B (82)burden 制造费用   PlGif)  
  B (83)business center 经营中心   kun/KY  
  B (84)business entity 营业个体   :J`@@H  
  B (85)business unit 经营单位   93H Vx#  
 B (86)buy-out management 管理性购买产权   i]%f94  
  B (87)by-product 副产品 MqnUym  
  C (88)called-up share capital 催缴股本   $] We|  
  C (89)capacity 生产能力   l~rj7f;  
  C (90)capacity ratios 生产能力比率   25)9R^  
  C (91)capital 资本   p H  y  
  C (92)capital assets pricing model资本资产计价模式   +-^>B %/&Z  
  C (93)capital commitment 承诺资本   1IA1;  
  C (94)capital employed 已运用的资本   ^m w]u"5\  
  C (95)capital expenditure 资本支出   dT|f<E/P  
  C (96)capital expenditureauthorization 资本支出核准   4GRD- f[  
  C (97)capital expenditure control 资本支出控制   6P1s*u  
  C (98)capital expenditure proposal资本支出申请   3F2IL)Hn  
  C (99)capital funding planning 资本基金筹集计划   |#@7$#j  
  C (100)capital gain 资本收益   "l56?@-x  
  C (101)capital investment appraisal资本投资评估   ^)Hf%  
  C (102)capital maintenance 资本保全   Y[6T7eZ0g  
  C (103)capital resource planning 资本资源计划   t]LiFpy2IC  
  C (104)capital surplus 资本盈余   ^HSxE  
  C (105)capital turnover 资本周转率   [CI&4) #  
  C (106)card 记录卡   ( 2 HM "Pd  
  C (107)cash 现金   {Yj5Mj|#  
  C (108)cash account 现金账户   2!^=G=H/  
  C (109)cash book 现金账薄   b_31 \  
  C (110)cash cow 金牛产品   EL?(D  
  C (111)cash flow 现金流量   "tz6O0D  
  C (112)cash discounted 现金贴现   Y<xqws  
  C (113)cash flow budget 现金流量预算   N'v3 |g  
  C (114)cash flow statement 现金流量表   U>E: Ub0r  
  C (115)cash ledger 现金分类账   xm{]|~^JG  
  C (116)cash limit 现金限额   I}4 PB+yu  
  C (117)CCA 现时成本会计   MxsLrWxm  
  C (118)center 中心   t1FtYXv`/  
  C (119)changeover time 变更时间   *,\"}x*  
  C (120)chartered entity 特许经济个体   !g|O.mt  
  C (121)cheque 支票   VL9wRu;  
  C (122)cheque register 支票登记薄   ^c\O , *:  
  C (123)coin analysis 零钱分类   E=s,-  
  C (124)classification 分类   Ay16/7h@hi  
  C (125)clock card 工时卡   nje7?Vz  
  C (126)code 代码   N(&{~*YE  
  C (127)commitment accounting 承诺确认会计   4XN \p  
  C (128)common cost 共同成本    )d2Z g  
  C (129)company limited byguarantee 有限担保责任公司   $o[-xNn1  
C (130)company limited shares 股份有限公司   +/ukS6>gr  
  C (131)competitive position 竞争能力状况   =0)|psCsM  
  C (132)concept 概念   P1eSx#3bR  
  C (133)conglomerate 跨行业企业   Cr5ND\  
  C (134)consistency concept 一致性概念   kTb$lLG\xk  
  C (135)consolidated accounts 合并报表   Je6[q  
  C (136)consolidation accounting 合并会计   b#6S8C+@  
  C (137)consortium 财团   6 8tyWd}  
  C (138)contingency plan 应急计划   d51lTGH7Z  
  C (139)contingent liabilities 或有负债   iq; | i!  
  C (140)continuous operation 连续生产   *)Rm X$v3  
  C (141)contra 抵消   )eyzHB,H  
  C (142)contract cost 合同成本   \Ow F!~&  
  C (143)contract costing 合同成本计算   ]cpb;UfM  
  C (144)contribution 贡献毛益   'c35%? ]  
  C (145)contribution centre 贡献中心   T2e-RR  
  C (146)contribution chart 贡献图   fkxkf^g)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   LZykc c9g  
  C (148)contribution to salesration 贡献毛益对销售比率   2 *NPK}  
  C (149)control 控制   >. |({;n9  
  C (150)control account 控制帐户   "V|Rq]_+%  
  C (151)control limits 控制限度   <]rayUyaf  
  C (152)controllability concept 可控制概念   Vq'7gJj'  
  C (153)controllable cost 可控制成本   *S;}&VAZ  
  C (154)conversion cost 加工成本   kKyU?/aj  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   $plk>Khg  
  C (156)corporate appraisal 公司评估   S#/B W Nz|  
  C (157)corporate planning 公司计划   Vebv!  
  C (158)corporate social reporting 公司社会报告   Tv``\<   
  C (159)corporation 股份公司   ea 3w  
  C (160)cost 成本   >XgoN\w  
  C (161)cost account 成本帐户   u[GZ~L  
  C (162)cost accounting 成本会计   t<!m4Yd|#  
  C (163)cost accounting manual 成本手册   KdEvu?  
  C (164)cost accounts calendar 成本报表的日历时间   (!}N&!t  
  C (165)cost adjustment 成本调整   )d3 09O  
  C (166)cost allocation 成本分配   :5k* kx#y  
  C (167)cost apportionment 成本分摊   [DaAvN^0A  
  C (168)cost attribution 成本归属   Yk Ku4f  
  C (169)cost audit 成本审计   ]\39#  
  C (170)cost behaviour 成本性态   J n.7W5v  
  C (171)cost benefit analysis 成本效益分析   >dA l*T  
  C (172)cost center 成本中心   tia}&9;  
  C (173)cost driver 成本动因
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