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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  gE7e|+  
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  1.audit   审计 _{KG 4+5\X  
  2.attestation   鉴证 SH$PwJU  
  3.credibility   可信赖程度 t:Q*gW Rh  
  4.audit of financial statements 财务报表审计 4$<JHo @.  
  5.agreed-upon procedures 执行商定程序 fr3d  
  6.high levels of assurance 高水平保证 +6\Zj)  
  7.compilation 编制 <'*LRd$1  
  8.reliability 可靠性 o.!Dq7 R  
  9.relevance 相关性 KpGhQdR#  
  10.professional skepticism 职业谨慎 CCx&7f  
  11.objectivity 客观性 CTa57R  
  12. professional competence 专业胜任能力 oc`H}Wvn  
  13.Senior/CPA-in-charge 项目经理 Otuf] B^s  
  14.audit engagement letter 业务约定书 >bW #Zs,6  
  15.recurring audit 连续审计 0e4{{zQx  
  16.the client 委托人 T 5h  H  
  17.change CPA 更换注册会计 t{96p77)=  
  18.the existing CPA 现任注册会计师 Yq KCeg  
  19.the successor CPA 后任注册会计师 ;_(4Q*Yx  
  20.the preceding CPA前任注册会计师 L4HI0Mx  
  21.issue the audit report 出具审计报告 bn5 Su=]  
  22.expert 专家 :I#V.  
  23.the board of directors 董事会 ez$(c  
  24.knowledge of the entity‘ s business 了解被审计单位情况 4B.*g-L   
  25.assess material misstatement risks评估重大错报风险 &8lZNv8;(p  
  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 l_p2Riv  
  27.a general knowledge of —— 初步了解―――的情况 |{ip T SH  
  28.a more knowledge of—— 进一步了解的情况 #6=  
  29.the prior year‘s working papers 以前年度工作底稿 V,njO{Q  
  30.minutes of meeting 会议纪要 sgFEK[w .y  
  31.business risks 经营风险 02^rV*re  
  32.appropriateness 适当性 S9.o/mr  
  33.accounting estimate 会计估计 ?@86P|19  
  34.management representations 管理层声明 U xGApK=X  
  35.going concern assumption 持续经营假设 4WB0Pt{  
  36.audit plan 审计计划 zDG b7S{  
  37.significant audit areas 重点审计领域 2+XA X:YD  
  38.error 错误 })%{AfDRF  
  39.fraud舞弊 `c$V$/IT  
  40.modified or additional procedures 修改或追加审计程序 2^7`mES  
  41.misappropriation of assets 侵占资产 x q h  
  42.transactions without substance 虚假交易 F^:3?JA _  
  43.unusual pressures 异常压力 75lA%| *X  
  44.the suspected noncompliance 涉嫌存在违法行为 z24q3 3O  
  45.materialiy 重要性 > (<f 0  
  46.exceed the materiality level 超过重要性水平 oB7_O-3z  
  47.approach the materiality level 接近重要性水平 W>r+h -kR  
  48.an acceptably low level 可接受水平 9 68Ez  
  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 PJ#,2=n~  
  50.misstatements or omissions 错报或漏报 jP.dDYc  
  51.aggregate 总计 XiWmV  ?  
  52.subsequent events 期后事项 :ws<-Qy  
  53.adjust the financial statements 调整财务报表 ccxNbU  
  54.perform additional audit procedures 实施追加的审计程序 ;uGv:$([g  
  55.audit risk 审计风险 :3 mh@[V  
  56.detection risk 检查风险 !ohN!P7&  
  57.inappropriate audit opinion 不适当的审计意见 SpBy3wd  
  58.material misstatement 重大的错报 LS[]=Mk@1  
  59.tolerable misstatement 可容忍错报 $??I/6  
  60.the acceptable level of detection risk 可接受的检查风险 HoAy_7-5  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 n@3>6_^rwT  
  62.simall business 小规模企业 ~W/z96' 5  
  63.accounting system 会计系统 o8MZiU1Xf  
  64.test of control 控制测试 yHaGkm  
  65.walk-through test 穿行测试 ?Bmb' 3  
  66.communication 沟通 * T1_;4i  
  67.flow chart 流程图 hy!3yB@  
  68.reperformance of internal control 重新执行 x+]"  
  69.audit evidence 审计证据 L~3Pm%{@A  
  70.substantive procedures 实质性程序 >$7B wO  
  71.assertions 认定 7 tp36TE  
  72.esistence 存在 *Pr  )%  
  73.occurrence 发生 "dlV k~  
  74.completeness 完整性 |s_GlJV.  
  75.rights and obligations 权利和义务 9gIrt 6  
  76.valuation and allocation 计价和分摊 =_^X3z0  
  77.cutoff 截止 e3\T)x &=  
  78.accuracy 准确性 !)$Zp\Sg  
  79.classification 分类 X Ww804ir  
  80.inspection 检查  ! VpoZ  
  81.supervision of counting 监盘 W,u:gzmhw  
  82.observation 观察 wd6owr  
  83.confirmation 函证  D%Z|  
  84.computation 计算 dh\P4  
  85.analytical procedures 分析程序 MQ2_ `pi  
  86.vouch 核对 \M-OC5fQv  
  87.trace 追查 :T~  [  
  88.audit sampling 审计抽样 G~m<;  
  89.error 误差 ;*J  
  90.expected error 预期误差 7>RY/O;Z,  
  91.population 总体 F'Z,]b'st3  
  92.sampling risk 抽样风险 \2z>?i)  
  93.non- sampling risk 非抽样风险 [F7hu7zY8  
  94.sampling unit 抽样单位 Ys7]B9/1O  
  95.statistical sampling 统计抽样 Y);=TM6s  
  96.tolerable error 可容忍误差 $cg cX  
  97.the risk of under reliance 信赖不足风险 I^]nqK  
  98.the risk of over reliance 信赖过度风险 8Fub<UhJ  
  99.the risk of incorrect rejection 误拒风险 Y/oHu@ _  
  100. the risk of incorrect acceptance 误受风险 Xa&kIq}(g  
  101.working trial balance 试算平衡表 rl.}%Ny  
  102.index and cross-referencing 索引和交叉索引 '"Nr,vQo  
  103.cash receipt 现金收入 nt<]d\o0  
  104.cash disbursement 现金支出 PY'2h4IL  
  105.bank statement 银行对账单 y`Z\N   
  106.bank reconciliation 银行存款余额调节表 TA\vZGJ('  
  107.balance sheet date 资产负债表日 MK*r+xfSae  
  108.net realizable value 可变现净值 (k P9hcV  
  109.storeroom 仓库 xD7]C|8o  
  110.sale invoice 销售发票 g)B]FH1  
  111.price list 价目表 OT v)  
  112.positive confirmation request 积极式询证函 !IR6 ,A\  
  113.negative confirmation request 消极式询证函 I=#$8l.*  
  114.purchase requisition 请购单 SX#&5Ka/  
  115.receiving report 验收报告 4Tc~b3\!Y  
  116.gross margin 毛利 N>E_%]Ch  
  117.manufacturing overhead 制造费用 i~72bMw sA  
  118.material requisition 领料单 jWgX_//!  
  119.inventory-taking 存货盘点 Fzcwy V   
  120.bond certificate 债券 =MWHJ'3-/  
  121.stock certificate 股票 }B^tL$k  
  122.audit report 审计报告 z9"U!A4  
  123.entity 被审计单位 iRBfx  
  124.addressee of the audit report 审计报告的收件人 ]@TCk8d$0  
  125.unqualified opinion 无保留意见 3U}%2ARo_  
  126.qualified opinion 保留意见 HKeK<V  
  127.disclaimer of opinion 无法表示意见 ig"L\ C"T  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   d'ifLQ\  
  A (2)absorbed overhead 已吸收制造费用 R-14=|7a-  
  A (3)absorption costing 吸收成本计算 u:b=\T L  
  A (4)account 账户,报表   4z)]@:`}z  
  A (5)accounting postulate 会计假设   0}9h]X'  
  A (6)accounting series release 会计公告文件   sRfcF`7  
  A (7)accounting valuation 会计计价   _Ey5n!0:  
  A (8)account sale 承销清单 [B3RfCV{  
  A (9)accountability concept 经营责任概念   7:~_D7n  
  A (10)accountancy 会计职业   0{mex4  
  A (11)accountant 会计师   Zd&S@Z  
  A (12)accounting 会计   P {'b:C  
  A (13)agency cost 代理成本   2zpr~cB=  
  A (14)accounting bases 会计基础   HT@=evV  
  A (15)accounting manual 会计手册   $ Q0n  
  A (16)accounting period 会计期间   =u;MCQ[  
  A (17)accounting policies 会计方针   JS77M-Ac  
  A (18)accounting rate of return 会计报酬率   vSh `&w^*  
  A (19)accounting reference date 会计参照日   $d4n"+7  
  A (20)accounting reference period 会计参照期间   AwN!;t_0+N  
  A (21)accrual concept 应计概念   [-&Zl(9&  
  A (22)accrual expenses 应计费用   pot~<d`:K"  
  A (23)acid test ration 速动比率(酸性测试比率)   Mi hg:  
  A (24)acquisition 购置   N g,j#  
  A (25)acquisition accounting 收购会计   M=Wz  
  A (26)activity based accounting 作业基础成本计算   % )n=x ne  
  A (27)adjusting events 调整事项   mc 3"`+o  
  A (28)administrative expenses 行政管理费   .(vwIb8\_  
  A (29)advice note 发货通知   @ P|y{e6  
  A (30)amortization 摊销   Dh*n!7lD`  
  A (31)analytical review 分析性检查   v0y(58Rz.  
  A (32)annual equivalent cost 年度等量成本法   Xr{v~bf  
  A (33)annual report and accounts 年度报告和报表   n`KY9[0 U=  
  A (34)appraisal cost 检验成本   SX*RP;vHy  
  A (35)appropriation account 盈余分配账户   Js;h%  
  A (36)articles of association 公司章程细则   j!ch5A  
  A (37)assets 资产   8ipez/  
  A (38)assets cover 资产保障   4\i[m:e=@  
  A (39)asset value per share 每股资产价值   f!"w5qC^  
  A (40)associated company 联营公司   Dzbz)Zst  
  A (41)attainable standard 可达标准   3a|\dav%  
r=4eP(w=  
 A (42)attributable profit 可归属利润   W8<%[-r  
  A (43)audit 审计   -YE^zzh  
  A (44)audit report 审计报告   54/=G(F   
  A (45)auditing standards 审计准则   IK]d3owA  
  A (46)authorized share capital 额定股本   <uJ@:oWG7  
  A (47)available hours 可用小时   /( LL3cZK  
  A (48)avoidable costs 可避免成本 <QvOs@i*  
  B (49)back-to-back loan 易币贷款   Mfs?x a  
  B (50)backflush accounting 倒退成本计算   t^L]/$q  
  B (51)bad debts 坏帐   ;PH~<T  
  B (52)bad debts ratio 坏帐比率   n*$ g]G$  
  B (53)bank charges 银行手续费   xkn;,`t^lJ  
  B (54)bank overdraft 银行透支   BuwY3F\-O  
  B (55)bank reconciliation 银行存款调节表   4m)n+ll  
  B (56)bank statement 银行对账单   W4N{S.#!  
  B (57)bankruptcy 破产   6nQq  
  B (58)basis of apportionment 分摊基础   y)pk6d   
  B (59)batch 批量   ix$bRdl  
  B (60)batch costing 分批成本计算    )*[3Vq  
  B (61)beta factor B(市场)风险因素   @.C2LIb  
  B (62)bill 账单   {8OCXus3m  
  B (63)bill of exchange 汇票   : -'qC8C  
  B (64)bill of landing 提单   7 3m1  
  B (65)bill of materials 用料预计单   $^ P0F9~0  
  B (66)bill payable 应付票据   VE24ToI?W"  
  B (67)bill receivable 应收票据   MJvp6n  
  B (68)bin card 存货记录卡   &NWEqBz*2  
  B (69)bonus 红利   nK,w]{<wG!  
  B (70)book-keeping 薄记   9gFUaDLo  
  B (71)Boston classification 波士顿分类   =}*0-\QG  
  B (72)breakeven chart 保本图   :r[`.`  
  B (73)breakeven point 保本点   nlYNN/@"  
  B (74)breaking-down time 复位时间   "fI6Cpc  
  B (75)budget 预算   0mnw{fE8_  
  B (76)budget center 预算中心   G?ZXWu.  
  B (77)budget cost allowance 预算成本折让    J *yg&  
  B (78)budget manual 预算手册   (?c-iKGc  
  B (79)budget period 预算期间   ] @'!lhLi  
  B (80)budgetary control 预算控制   q@qsp&0/  
  B (81)budgeted capacity 预算生产能力   ~V-XEQA  
  B (82)burden 制造费用   g ? k=^C  
  B (83)business center 经营中心   [~^0gAlQC  
  B (84)business entity 营业个体   xmG<]WF>E  
  B (85)business unit 经营单位   -%~4W?  
 B (86)buy-out management 管理性购买产权   Ngwb Q7)  
  B (87)by-product 副产品 "{n&~H`  
  C (88)called-up share capital 催缴股本   RpK@?[4s  
  C (89)capacity 生产能力   Jv i#)  
  C (90)capacity ratios 生产能力比率   O}P`P'Y|'  
  C (91)capital 资本   ~BF&rx5Q  
  C (92)capital assets pricing model资本资产计价模式   U17d>]ka  
  C (93)capital commitment 承诺资本   ?`#Khff?  
  C (94)capital employed 已运用的资本   <[phnU^ 8  
  C (95)capital expenditure 资本支出   %$I;{-LD  
  C (96)capital expenditureauthorization 资本支出核准   ?(PKeq6  
  C (97)capital expenditure control 资本支出控制   IcEdG(  
  C (98)capital expenditure proposal资本支出申请   6mE\OS-I  
  C (99)capital funding planning 资本基金筹集计划   |zU-KGO&  
  C (100)capital gain 资本收益   pJ=#zsE0  
  C (101)capital investment appraisal资本投资评估   Mhu*[a=;x  
  C (102)capital maintenance 资本保全   ,bd_:  
  C (103)capital resource planning 资本资源计划   N;d] 14|  
  C (104)capital surplus 资本盈余   Bwr x*J  
  C (105)capital turnover 资本周转率   =vPj%oLp'a  
  C (106)card 记录卡   So;<6~  
  C (107)cash 现金   *#2h/Q.  
  C (108)cash account 现金账户   @co S+t  
  C (109)cash book 现金账薄   FlQGg VN  
  C (110)cash cow 金牛产品   D@KlOU{<  
  C (111)cash flow 现金流量   pw#-_  
  C (112)cash discounted 现金贴现   ==B6qX8T  
  C (113)cash flow budget 现金流量预算   ,I9bNO,%JK  
  C (114)cash flow statement 现金流量表   9$Y=orpWxr  
  C (115)cash ledger 现金分类账   fOHxtHM  
  C (116)cash limit 现金限额    bLL2  
  C (117)CCA 现时成本会计   3 {V>S,O3]  
  C (118)center 中心   KXrjqqXs  
  C (119)changeover time 变更时间   "N;EL0=  
  C (120)chartered entity 特许经济个体   K@2),(z  
  C (121)cheque 支票   Q/?$x*\>  
  C (122)cheque register 支票登记薄   -/4P3SG/  
  C (123)coin analysis 零钱分类   jo7\`#(Q  
  C (124)classification 分类   o4;(Zi#Z  
  C (125)clock card 工时卡   ~~.}ah/_d  
  C (126)code 代码   gIfh3D=yX  
  C (127)commitment accounting 承诺确认会计   {vj)76%y  
  C (128)common cost 共同成本   YR70BOxK  
  C (129)company limited byguarantee 有限担保责任公司   xLE)/}y_7H  
C (130)company limited shares 股份有限公司   rjP/l6 ~'  
  C (131)competitive position 竞争能力状况   F{w zB  
  C (132)concept 概念   yu|>t4#GT  
  C (133)conglomerate 跨行业企业   JT?h1v<H]  
  C (134)consistency concept 一致性概念   eE Kf|I  
  C (135)consolidated accounts 合并报表   t-AmX) $  
  C (136)consolidation accounting 合并会计   K}y f>'O  
  C (137)consortium 财团   IBGrt^$M  
  C (138)contingency plan 应急计划   h1RSVp+?n  
  C (139)contingent liabilities 或有负债   /QQ*8o8  
  C (140)continuous operation 连续生产   ^ 9sjj  
  C (141)contra 抵消   _{>vTBU4F  
  C (142)contract cost 合同成本   3q.q YX  
  C (143)contract costing 合同成本计算   @WhHUd4s  
  C (144)contribution 贡献毛益   <b.D&  
  C (145)contribution centre 贡献中心   TC('H[ ]  
  C (146)contribution chart 贡献图   o-\[,}T)M  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Ef\ -VKh  
  C (148)contribution to salesration 贡献毛益对销售比率   Iv *<L a  
  C (149)control 控制   "Q<MS'a  
  C (150)control account 控制帐户   PnTu  
  C (151)control limits 控制限度   =I<R!ZSN  
  C (152)controllability concept 可控制概念   ,uvRi)O>a  
  C (153)controllable cost 可控制成本   bcyzhK=  
  C (154)conversion cost 加工成本   y-k.U%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   kstIgcI  
  C (156)corporate appraisal 公司评估   #E[0ys1O  
  C (157)corporate planning 公司计划   Xvv6~  
  C (158)corporate social reporting 公司社会报告   -=="<0c  
  C (159)corporation 股份公司   K9[UB  
  C (160)cost 成本   gi8FHSU|G  
  C (161)cost account 成本帐户   #WuBL_nZ~  
  C (162)cost accounting 成本会计   29rX%09T]  
  C (163)cost accounting manual 成本手册   pmM9,6P4@  
  C (164)cost accounts calendar 成本报表的日历时间   }C:r 9? T  
  C (165)cost adjustment 成本调整   ;gkM{={`p  
  C (166)cost allocation 成本分配   x:;kSh  
  C (167)cost apportionment 成本分摊   7_L;E~\  
  C (168)cost attribution 成本归属   LLo;\WGZ  
  C (169)cost audit 成本审计   Y73C5.dNcE  
  C (170)cost behaviour 成本性态   uH]OEz\H'  
  C (171)cost benefit analysis 成本效益分析   eRYK3W  
  C (172)cost center 成本中心   ;jXgAAz7  
  C (173)cost driver 成本动因
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