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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 kIrME:  
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  1.audit   审计 x?va2 6FV  
  2.attestation   鉴证 -7'>Rw  
  3.credibility   可信赖程度 ztgSd8GGE  
  4.audit of financial statements 财务报表审计 @]Iku6d-  
  5.agreed-upon procedures 执行商定程序 {\;CGoN|  
  6.high levels of assurance 高水平保证 tE3!;  
  7.compilation 编制 6}n_r}kNR  
  8.reliability 可靠性 SL pd~ZC?  
  9.relevance 相关性 NLoJmOi;L7  
  10.professional skepticism 职业谨慎 B6MMn.  
  11.objectivity 客观性 d=xU f`^  
  12. professional competence 专业胜任能力 %:N5k+}  
  13.Senior/CPA-in-charge 项目经理 r<UZ\d -  
  14.audit engagement letter 业务约定书 |"5NI'X?  
  15.recurring audit 连续审计 h [ba$S,T  
  16.the client 委托人 s$ &:F4=?  
  17.change CPA 更换注册会计 1 q}iUnR  
  18.the existing CPA 现任注册会计师 FGzB7w#  
  19.the successor CPA 后任注册会计师 <[8at6;  
  20.the preceding CPA前任注册会计师 1 c3gHc7{t  
  21.issue the audit report 出具审计报告 B3c rms['  
  22.expert 专家 c[3sg  
  23.the board of directors 董事会 Dx4?6  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #J)sz,)(  
  25.assess material misstatement risks评估重大错报风险 80![aj}z4G  
  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 BV9B}I V  
  27.a general knowledge of —— 初步了解―――的情况 ,wlF n  
  28.a more knowledge of—— 进一步了解的情况 ou6yi; l%  
  29.the prior year‘s working papers 以前年度工作底稿 &Jk0SUk MP  
  30.minutes of meeting 会议纪要 $*H_0wQc  
  31.business risks 经营风险 CS:j->  
  32.appropriateness 适当性 QyJ}zwD  
  33.accounting estimate 会计估计 9K@`n: Rw  
  34.management representations 管理层声明 FU;Tv).  
  35.going concern assumption 持续经营假设 crz )F"  
  36.audit plan 审计计划 -3_-n*k!  
  37.significant audit areas 重点审计领域 Ldf<  
  38.error 错误 eL0U5>#  
  39.fraud舞弊 GXYmJ4wR  
  40.modified or additional procedures 修改或追加审计程序 g"`BNI]Qp  
  41.misappropriation of assets 侵占资产 W[AX?  
  42.transactions without substance 虚假交易 Ha[Bf*  
  43.unusual pressures 异常压力 ^Q pP'  
  44.the suspected noncompliance 涉嫌存在违法行为 /v U$62KA  
  45.materialiy 重要性 [v^T]L  
  46.exceed the materiality level 超过重要性水平 )%-FnW  
  47.approach the materiality level 接近重要性水平 A Ns.`S  
  48.an acceptably low level 可接受水平 ]EnB`g(4;  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 =$X5O&E3'  
  50.misstatements or omissions 错报或漏报 Oq7M1|{  
  51.aggregate 总计 Ckj2$c~  
  52.subsequent events 期后事项 Zz!XH8sH  
  53.adjust the financial statements 调整财务报表 /a [i:Oa#  
  54.perform additional audit procedures 实施追加的审计程序 f< =<:+  
  55.audit risk 审计风险 MT [V1I{LV  
  56.detection risk 检查风险 fFMGpibkM  
  57.inappropriate audit opinion 不适当的审计意见 hxP%m4xF +  
  58.material misstatement 重大的错报 AME3hA  
  59.tolerable misstatement 可容忍错报 6y)TXp  
  60.the acceptable level of detection risk 可接受的检查风险 .__XOd} K  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ~p O6C*"  
  62.simall business 小规模企业 Ur6UE2   
  63.accounting system 会计系统 6NPCp/  
  64.test of control 控制测试 E/v.+m  
  65.walk-through test 穿行测试 %YkJ A:  
  66.communication 沟通 E w5(U`]  
  67.flow chart 流程图 (0/,R  
  68.reperformance of internal control 重新执行 UOJx-o!c?  
  69.audit evidence 审计证据 ]JVs/  
  70.substantive procedures 实质性程序 (dd+wx't  
  71.assertions 认定 d&BocJ  
  72.esistence 存在 q_bE?j{  
  73.occurrence 发生 !8lG"l|,l  
  74.completeness 完整性 _PLY<i2vr  
  75.rights and obligations 权利和义务 5^<X:1J$  
  76.valuation and allocation 计价和分摊 # ` Q3Z}C  
  77.cutoff 截止 X;lL$  
  78.accuracy 准确性 n+QUT   
  79.classification 分类 j]U sb_7  
  80.inspection 检查 IFcxyp  
  81.supervision of counting 监盘 ROlef;/A  
  82.observation 观察 ~b}a|K  
  83.confirmation 函证 hiq7e*Nsb  
  84.computation 计算 S96H`kedZo  
  85.analytical procedures 分析程序 }Qyuy~-&^  
  86.vouch 核对 -^LUa]"E  
  87.trace 追查 6i|5`ZO  
  88.audit sampling 审计抽样 7?!A~Seo|  
  89.error 误差 [EI~/#;  
  90.expected error 预期误差 UF0W%Z  
  91.population 总体 K&Ner(/X`6  
  92.sampling risk 抽样风险 rH*1bDL  
  93.non- sampling risk 非抽样风险 BmR++?L  
  94.sampling unit 抽样单位 RfH.WXi  
  95.statistical sampling 统计抽样 R[KF${X4  
  96.tolerable error 可容忍误差 +Ysm6n '  
  97.the risk of under reliance 信赖不足风险 7ss Y*1b  
  98.the risk of over reliance 信赖过度风险 zx` %)r  
  99.the risk of incorrect rejection 误拒风险 > %h7)}U  
  100. the risk of incorrect acceptance 误受风险 =^8*]/k  
  101.working trial balance 试算平衡表 vT/e&8w  
  102.index and cross-referencing 索引和交叉索引 P 4Vi~zMX  
  103.cash receipt 现金收入 '!eg9}<  
  104.cash disbursement 现金支出 mN^ w?R41m  
  105.bank statement 银行对账单 I@Cq<:+(3  
  106.bank reconciliation 银行存款余额调节表 gZA[Sq  
  107.balance sheet date 资产负债表日 j/.$ (E   
  108.net realizable value 可变现净值 t/55tL  
  109.storeroom 仓库 i7 $4i|  
  110.sale invoice 销售发票 T8<pb^#  
  111.price list 价目表 ffoL]u\  
  112.positive confirmation request 积极式询证函 9 5bi W  
  113.negative confirmation request 消极式询证函  ?QA![  
  114.purchase requisition 请购单 (-S<9u-r  
  115.receiving report 验收报告 0RHKzk6~c  
  116.gross margin 毛利 kY>jp@w V  
  117.manufacturing overhead 制造费用 zs/4tNXw  
  118.material requisition 领料单 kN7 J Z12  
  119.inventory-taking 存货盘点 mJ+M|#Ox  
  120.bond certificate 债券 F1_s%&  
  121.stock certificate 股票 MWdev.m:Z  
  122.audit report 审计报告 (LiS9|J!  
  123.entity 被审计单位 9mE6Cp.Wv  
  124.addressee of the audit report 审计报告的收件人 44Dytpvg  
  125.unqualified opinion 无保留意见 yS#)F.  
  126.qualified opinion 保留意见 grD[7;1~:)  
  127.disclaimer of opinion 无法表示意见 *vy^=Yea  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Z2n Jw  
  A (2)absorbed overhead 已吸收制造费用 OlU')0Y  
  A (3)absorption costing 吸收成本计算 `wI$  
  A (4)account 账户,报表   /80H.|8O  
  A (5)accounting postulate 会计假设   PP*6n W8  
  A (6)accounting series release 会计公告文件   CzMCd ~*7R  
  A (7)accounting valuation 会计计价   k1lo{jw`  
  A (8)account sale 承销清单 7gWT[  
  A (9)accountability concept 经营责任概念   rX7GVg@H  
  A (10)accountancy 会计职业   87!D@Xn  
  A (11)accountant 会计师   ATQw=w 3W  
  A (12)accounting 会计   1`hmD1d  
  A (13)agency cost 代理成本   } 6 ,m2u  
  A (14)accounting bases 会计基础   cI Sugk~  
  A (15)accounting manual 会计手册   vYFtw L`  
  A (16)accounting period 会计期间   R*[X. H  
  A (17)accounting policies 会计方针   &9Y ^/W  
  A (18)accounting rate of return 会计报酬率   6a*?m{  
  A (19)accounting reference date 会计参照日   J.E Bt3  
  A (20)accounting reference period 会计参照期间   Ky0}phGRu  
  A (21)accrual concept 应计概念   G2$<Q+UYs?  
  A (22)accrual expenses 应计费用   ]I,(^Xq3a(  
  A (23)acid test ration 速动比率(酸性测试比率)   !S.O~Kq  
  A (24)acquisition 购置   Vc[aNpE  
  A (25)acquisition accounting 收购会计   U g:  
  A (26)activity based accounting 作业基础成本计算   Bd'X~Vj<  
  A (27)adjusting events 调整事项   sL Kk1A  
  A (28)administrative expenses 行政管理费   HNJR&U t  
  A (29)advice note 发货通知   ~<N9ckK  
  A (30)amortization 摊销   ,? >{M  
  A (31)analytical review 分析性检查   sYEh>%mo^C  
  A (32)annual equivalent cost 年度等量成本法   i)iK0g"2  
  A (33)annual report and accounts 年度报告和报表   |,bP` Z  
  A (34)appraisal cost 检验成本   Iuyq!R4:7  
  A (35)appropriation account 盈余分配账户   a}e GB +  
  A (36)articles of association 公司章程细则   vp 32}ze D  
  A (37)assets 资产   !>:SPt l  
  A (38)assets cover 资产保障   MzFFWk  
  A (39)asset value per share 每股资产价值   A"e4w?  
  A (40)associated company 联营公司   M(^_/ 1Z  
  A (41)attainable standard 可达标准   H#S`m  
jn 5v   
 A (42)attributable profit 可归属利润   ZveNe~D7C  
  A (43)audit 审计   .FN;3HU  
  A (44)audit report 审计报告   /[=Yv!  
  A (45)auditing standards 审计准则   E^iShe  
  A (46)authorized share capital 额定股本   4#Xz-5v  
  A (47)available hours 可用小时   r|63T%q!  
  A (48)avoidable costs 可避免成本 4s e6+oJe  
  B (49)back-to-back loan 易币贷款   jY2mn".N  
  B (50)backflush accounting 倒退成本计算   `h|Y0x  
  B (51)bad debts 坏帐   cR{F|0X  
  B (52)bad debts ratio 坏帐比率   " Xg~1)%  
  B (53)bank charges 银行手续费   XU`ly3!  
  B (54)bank overdraft 银行透支   lak,lDt]  
  B (55)bank reconciliation 银行存款调节表   mm9uhlV8  
  B (56)bank statement 银行对账单   zviTGhA  
  B (57)bankruptcy 破产   EI9;J-c  
  B (58)basis of apportionment 分摊基础   -Qn l)JB  
  B (59)batch 批量   86p A+c+U  
  B (60)batch costing 分批成本计算   ?n]adS{  
  B (61)beta factor B(市场)风险因素   d5>EvK U  
  B (62)bill 账单   k|czQ"vaI  
  B (63)bill of exchange 汇票   DfU]+;AE  
  B (64)bill of landing 提单   ?I8r2M]  
  B (65)bill of materials 用料预计单   .=)[S5.BVq  
  B (66)bill payable 应付票据   o}&{Y2!x  
  B (67)bill receivable 应收票据   NEUr w/  
  B (68)bin card 存货记录卡   ]v/pMg#-  
  B (69)bonus 红利   b^ STegz  
  B (70)book-keeping 薄记   U(PW$\l  
  B (71)Boston classification 波士顿分类   G|*&owJ  
  B (72)breakeven chart 保本图   p+pu_T;~  
  B (73)breakeven point 保本点   A^E 6)A=  
  B (74)breaking-down time 复位时间   [8<0Q_?,  
  B (75)budget 预算   ;PB_ @Zg  
  B (76)budget center 预算中心   M&jlUr&l  
  B (77)budget cost allowance 预算成本折让   oiIl\#C  
  B (78)budget manual 预算手册   bU/4KZ'-^  
  B (79)budget period 预算期间   v}J0j  
  B (80)budgetary control 预算控制   9Trk&OB  
  B (81)budgeted capacity 预算生产能力   UT5xUv5'  
  B (82)burden 制造费用   6g\hQ\+Z}  
  B (83)business center 经营中心   (Hmm^MV)  
  B (84)business entity 营业个体   l}iQ0v@  
  B (85)business unit 经营单位   ^D1gcI  
 B (86)buy-out management 管理性购买产权   Dpwqg3,  
  B (87)by-product 副产品 QI'-I\Co  
  C (88)called-up share capital 催缴股本   hH9~.4+*`g  
  C (89)capacity 生产能力   ,J '_Vi  
  C (90)capacity ratios 生产能力比率   =k*XGbU  
  C (91)capital 资本   =W;e9 6#  
  C (92)capital assets pricing model资本资产计价模式   ,N _/J4Us  
  C (93)capital commitment 承诺资本   Qcks:|5  
  C (94)capital employed 已运用的资本   o%f:BJS  
  C (95)capital expenditure 资本支出   }VRl L>HAC  
  C (96)capital expenditureauthorization 资本支出核准   oeZUd}P  
  C (97)capital expenditure control 资本支出控制   UdVf/ PGx  
  C (98)capital expenditure proposal资本支出申请   z` YC3_d  
  C (99)capital funding planning 资本基金筹集计划   0VrsbkS  
  C (100)capital gain 资本收益   Y]*&\Ex"\  
  C (101)capital investment appraisal资本投资评估   FW5v 1s=  
  C (102)capital maintenance 资本保全   tot~\ S  
  C (103)capital resource planning 资本资源计划   (c& %1bJ  
  C (104)capital surplus 资本盈余   S8B?uU  
  C (105)capital turnover 资本周转率   5]GgjQ  
  C (106)card 记录卡   /\_n5XI1  
  C (107)cash 现金   kxN O9w  
  C (108)cash account 现金账户   eM 5#L,Y{  
  C (109)cash book 现金账薄   ZW9OPwV  
  C (110)cash cow 金牛产品   B;F ~6i  
  C (111)cash flow 现金流量   2y \ogF  
  C (112)cash discounted 现金贴现   w[D]\>QHa  
  C (113)cash flow budget 现金流量预算   Q-!gO  
  C (114)cash flow statement 现金流量表   REg M  
  C (115)cash ledger 现金分类账   vBJxhK-  
  C (116)cash limit 现金限额   %.D!J",\/K  
  C (117)CCA 现时成本会计   ";7xE#jRk  
  C (118)center 中心   g~b$WV%  
  C (119)changeover time 变更时间   dA (n,@{  
  C (120)chartered entity 特许经济个体   ?;_>BX|Zjl  
  C (121)cheque 支票   &PH:J*?C}  
  C (122)cheque register 支票登记薄   .j&#  
  C (123)coin analysis 零钱分类   \@ yJbhk  
  C (124)classification 分类   'e*w8h  
  C (125)clock card 工时卡   ^ <qi&*  
  C (126)code 代码   `Oi#`lC\  
  C (127)commitment accounting 承诺确认会计   (5E09K$  
  C (128)common cost 共同成本   -ycdg'v  
  C (129)company limited byguarantee 有限担保责任公司   G&Dl($  
C (130)company limited shares 股份有限公司   SE43C %hv  
  C (131)competitive position 竞争能力状况   _'ebXrbZB  
  C (132)concept 概念   }#u #m.  
  C (133)conglomerate 跨行业企业   qrp@   
  C (134)consistency concept 一致性概念   Zhv%mUj ~  
  C (135)consolidated accounts 合并报表   m(?{#aa q  
  C (136)consolidation accounting 合并会计   ;x 2o|#`b  
  C (137)consortium 财团   lZ7 $DGe  
  C (138)contingency plan 应急计划   $/|) ,n  
  C (139)contingent liabilities 或有负债   G'p322Bu  
  C (140)continuous operation 连续生产   Y)]C.V,~  
  C (141)contra 抵消   L-:@Om!  
  C (142)contract cost 合同成本   0 }qlZFB  
  C (143)contract costing 合同成本计算   /gl8w-6  
  C (144)contribution 贡献毛益   Dw7Xy}I/  
  C (145)contribution centre 贡献中心   b=1E87i@W  
  C (146)contribution chart 贡献图   H<n"[u^@E  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   cV0CI&  
  C (148)contribution to salesration 贡献毛益对销售比率   OA=~ i/n~  
  C (149)control 控制    7n.Oem  
  C (150)control account 控制帐户   <qpzs@  
  C (151)control limits 控制限度   /5/gnp C  
  C (152)controllability concept 可控制概念   %7}j|eS)G  
  C (153)controllable cost 可控制成本   PZJ9f8 V  
  C (154)conversion cost 加工成本   '7PaJj=Nx  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   PU,$YPrZ  
  C (156)corporate appraisal 公司评估   'sH_^{V2  
  C (157)corporate planning 公司计划   &mmaoWR  
  C (158)corporate social reporting 公司社会报告   d)bsyZ;U  
  C (159)corporation 股份公司   GVJ||0D  
  C (160)cost 成本   E/a2b(,Tg  
  C (161)cost account 成本帐户   e2N K7  
  C (162)cost accounting 成本会计    >(ip-R  
  C (163)cost accounting manual 成本手册   jq*`| m;Q  
  C (164)cost accounts calendar 成本报表的日历时间   =#[oi3k  
  C (165)cost adjustment 成本调整   hL6;n*S=  
  C (166)cost allocation 成本分配   72"H#dy%U  
  C (167)cost apportionment 成本分摊   Q2- lHn^L:  
  C (168)cost attribution 成本归属   L;$>SLl,  
  C (169)cost audit 成本审计   ltDohm?  
  C (170)cost behaviour 成本性态   z8awND  
  C (171)cost benefit analysis 成本效益分析   j|wN7@Zc  
  C (172)cost center 成本中心   $.,B2}'  
  C (173)cost driver 成本动因
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