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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 *?Y6qalSy  
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  1.audit   审计 WQ`T'k#ESW  
  2.attestation   鉴证 \ } f*   
  3.credibility   可信赖程度 ^123.Ru|t  
  4.audit of financial statements 财务报表审计 h (2k;M^s  
  5.agreed-upon procedures 执行商定程序 )FPbE^ s(  
  6.high levels of assurance 高水平保证 ![%,pip2/&  
  7.compilation 编制 ?>&Zm$5V  
  8.reliability 可靠性 DcHMiiVM  
  9.relevance 相关性 "<#:\6aym  
  10.professional skepticism 职业谨慎 &.B6P|N'  
  11.objectivity 客观性 N3) v,S-  
  12. professional competence 专业胜任能力 V;(LeuDH|  
  13.Senior/CPA-in-charge 项目经理 BZ9iy~  
  14.audit engagement letter 业务约定书 ? Y* PVx9Y  
  15.recurring audit 连续审计 iSHl_/I <  
  16.the client 委托人 w.H+$=aK  
  17.change CPA 更换注册会计 2O/_hv.  
  18.the existing CPA 现任注册会计师 [*t E HW  
  19.the successor CPA 后任注册会计师 eH{ 9w8~  
  20.the preceding CPA前任注册会计师 =oJiNM5_u  
  21.issue the audit report 出具审计报告 4uA^/]ygo  
  22.expert 专家 Y[4B{  
  23.the board of directors 董事会 V ;jz0B  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (z7#KJ1+Aw  
  25.assess material misstatement risks评估重大错报风险 T:$_1I $  
  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 OFv} jT  
  27.a general knowledge of —— 初步了解―――的情况 p6'8l~W+  
  28.a more knowledge of—— 进一步了解的情况 lH.2H  
  29.the prior year‘s working papers 以前年度工作底稿 M5uN1*   
  30.minutes of meeting 会议纪要 z^.0eP8\j  
  31.business risks 经营风险 -f=hL7NW  
  32.appropriateness 适当性 Lw`\J|%p  
  33.accounting estimate 会计估计 5>Q)8` @E  
  34.management representations 管理层声明 (i8 t^  
  35.going concern assumption 持续经营假设 }__+[-  
  36.audit plan 审计计划 1S.~-K*X  
  37.significant audit areas 重点审计领域 KJ_R@,v\  
  38.error 错误 QL#y)G53Q  
  39.fraud舞弊 .&y1gh!=  
  40.modified or additional procedures 修改或追加审计程序 c^y 1s*  
  41.misappropriation of assets 侵占资产 E3!twR*Aw  
  42.transactions without substance 虚假交易 5,C,q%2  
  43.unusual pressures 异常压力 L%FL{G  
  44.the suspected noncompliance 涉嫌存在违法行为 Rd)QVEk>SD  
  45.materialiy 重要性 cht#~d  
  46.exceed the materiality level 超过重要性水平 hh9{md\  
  47.approach the materiality level 接近重要性水平 `Z-`-IL  
  48.an acceptably low level 可接受水平 kns]P<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 tS$Ne7yk e  
  50.misstatements or omissions 错报或漏报 Pp2 ) P7  
  51.aggregate 总计 $]FWpr%)  
  52.subsequent events 期后事项 tANG ]  
  53.adjust the financial statements 调整财务报表 @d\F; o<  
  54.perform additional audit procedures 实施追加的审计程序 jPfoI-  
  55.audit risk 审计风险 @zbXG_J  
  56.detection risk 检查风险 }kpkHq"`f  
  57.inappropriate audit opinion 不适当的审计意见 YbKW;L&Ff  
  58.material misstatement 重大的错报 Cp%|Q.?  
  59.tolerable misstatement 可容忍错报 3>+;G4  
  60.the acceptable level of detection risk 可接受的检查风险 !_@%/I6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `c(@WK4  
  62.simall business 小规模企业 (P?9Jct  
  63.accounting system 会计系统 !T*izMX}  
  64.test of control 控制测试 AN@Vos Cu  
  65.walk-through test 穿行测试 '' 6  
  66.communication 沟通 7F.,Xvw&@  
  67.flow chart 流程图 q`P:PRgM  
  68.reperformance of internal control 重新执行 c,@6MeKHq  
  69.audit evidence 审计证据 :R)IaJ6)  
  70.substantive procedures 实质性程序 #_d%hr~d  
  71.assertions 认定 t(Uoi~#[  
  72.esistence 存在 C7{wI` ~  
  73.occurrence 发生 o&]qjFo\m  
  74.completeness 完整性 o0 Ae*Y0  
  75.rights and obligations 权利和义务 x>^S..K}L%  
  76.valuation and allocation 计价和分摊 O%r<I*T^r  
  77.cutoff 截止 ^|Y!NHYH$Z  
  78.accuracy 准确性 !ZRV\31%  
  79.classification 分类 B !XT:.+  
  80.inspection 检查 bm;4NA?Gg  
  81.supervision of counting 监盘 pfT7  
  82.observation 观察 E O 5Vg  
  83.confirmation 函证 <$ 5\^y,V  
  84.computation 计算 V+^\SiM  
  85.analytical procedures 分析程序 nMhc3t  
  86.vouch 核对 +"!IVH Y  
  87.trace 追查 [ Mi~4b  
  88.audit sampling 审计抽样 .eE5pyw+C  
  89.error 误差 `JR dOe  
  90.expected error 预期误差 <6@Db$-  
  91.population 总体 |s:!LU&OL\  
  92.sampling risk 抽样风险 8PQt8G.  
  93.non- sampling risk 非抽样风险 n#*cVB81  
  94.sampling unit 抽样单位 ?g'l/xuRe  
  95.statistical sampling 统计抽样 7$'ja  
  96.tolerable error 可容忍误差 \m<*3eS  
  97.the risk of under reliance 信赖不足风险 &\LbajP:+  
  98.the risk of over reliance 信赖过度风险 1n^xVk-G  
  99.the risk of incorrect rejection 误拒风险 fRiHs\+  
  100. the risk of incorrect acceptance 误受风险 YW*ti|u|w  
  101.working trial balance 试算平衡表 OHU(?TBo  
  102.index and cross-referencing 索引和交叉索引 }5K\ l  
  103.cash receipt 现金收入 z8o Sh t`+  
  104.cash disbursement 现金支出 R $q:Ct  
  105.bank statement 银行对账单 u% FA.  
  106.bank reconciliation 银行存款余额调节表 }{$@|6)R   
  107.balance sheet date 资产负债表日 ]?^mb n  
  108.net realizable value 可变现净值 Q-\: u~  
  109.storeroom 仓库 1peN@Yk2W  
  110.sale invoice 销售发票 ,-):&V:jF  
  111.price list 价目表 C-8@elZ1  
  112.positive confirmation request 积极式询证函 ~Y{K ^:wN^  
  113.negative confirmation request 消极式询证函 v"j7},P@  
  114.purchase requisition 请购单 (j(6%U  
  115.receiving report 验收报告 ]]+"`t,-  
  116.gross margin 毛利 ="V6z$N  
  117.manufacturing overhead 制造费用 Qi9SN00F.  
  118.material requisition 领料单 u!O)\m-  
  119.inventory-taking 存货盘点 WaYT\CG7y  
  120.bond certificate 债券 |q?A8@\u  
  121.stock certificate 股票 =vR>KE  
  122.audit report 审计报告 MD+Q_  
  123.entity 被审计单位 % 74}H8q_z  
  124.addressee of the audit report 审计报告的收件人 i]P]o)  
  125.unqualified opinion 无保留意见 C[75 !F   
  126.qualified opinion 保留意见 3oh(d. Z  
  127.disclaimer of opinion 无法表示意见 bS*9eX=K  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   '2eggX%  
  A (2)absorbed overhead 已吸收制造费用 I'JFt>]  
  A (3)absorption costing 吸收成本计算 ig6F!p  
  A (4)account 账户,报表   ]'hz+V31%  
  A (5)accounting postulate 会计假设   &T{+B:*v  
  A (6)accounting series release 会计公告文件   LVX.stN#p  
  A (7)accounting valuation 会计计价   =m UtBD.;  
  A (8)account sale 承销清单 z Mtx>V I  
  A (9)accountability concept 经营责任概念   )<%GHDWL  
  A (10)accountancy 会计职业   Ay[6rUO  
  A (11)accountant 会计师   U<zOR=_  
  A (12)accounting 会计   Gx!Y 4Q}-  
  A (13)agency cost 代理成本   _k&vW(O=:  
  A (14)accounting bases 会计基础   WmeV[iI  
  A (15)accounting manual 会计手册   yTv#T(of  
  A (16)accounting period 会计期间   Bx)4BPaN  
  A (17)accounting policies 会计方针   ^]K_k7`I  
  A (18)accounting rate of return 会计报酬率   y\ S}U{*Z'  
  A (19)accounting reference date 会计参照日   />H9T[3=  
  A (20)accounting reference period 会计参照期间   s$A|>TOY  
  A (21)accrual concept 应计概念   [:Sl^ Z&6M  
  A (22)accrual expenses 应计费用   /@:I\&{f'9  
  A (23)acid test ration 速动比率(酸性测试比率)   C1hp2CW$5/  
  A (24)acquisition 购置   MGK%F#PM  
  A (25)acquisition accounting 收购会计   R,8;GS42  
  A (26)activity based accounting 作业基础成本计算   29:] cL(5  
  A (27)adjusting events 调整事项   Pa+%H]vB  
  A (28)administrative expenses 行政管理费   W;Ct[Y 8m  
  A (29)advice note 发货通知   F8nR.|  
  A (30)amortization 摊销   Lc=t,=OhGe  
  A (31)analytical review 分析性检查   `Ps&N^[  
  A (32)annual equivalent cost 年度等量成本法   L\a G.\  
  A (33)annual report and accounts 年度报告和报表   eot%T h?[  
  A (34)appraisal cost 检验成本   =XVw{\#9 b  
  A (35)appropriation account 盈余分配账户   UZz/v#y~  
  A (36)articles of association 公司章程细则   3v\}4)A[  
  A (37)assets 资产   xQ%N% `  
  A (38)assets cover 资产保障   !#3v<_]#d  
  A (39)asset value per share 每股资产价值   7*.nd  
  A (40)associated company 联营公司   ,?S1e#  
  A (41)attainable standard 可达标准   JD9)Qelw^$  
qx|~H'UuBN  
 A (42)attributable profit 可归属利润   Fsz;T;  
  A (43)audit 审计   Qu|H_<8g  
  A (44)audit report 审计报告   K|]/BjB /  
  A (45)auditing standards 审计准则   mb,\wZ  
  A (46)authorized share capital 额定股本   ew?4;  
  A (47)available hours 可用小时   B 1je Ik,  
  A (48)avoidable costs 可避免成本 #A\@)wJ  
  B (49)back-to-back loan 易币贷款   $Y,y~4I  
  B (50)backflush accounting 倒退成本计算   H}?"2jF  
  B (51)bad debts 坏帐   .~u[rc|<  
  B (52)bad debts ratio 坏帐比率   DHQS7%)f`  
  B (53)bank charges 银行手续费   >P@g].Q-  
  B (54)bank overdraft 银行透支   lha)4d  
  B (55)bank reconciliation 银行存款调节表   k'QI`@l&l  
  B (56)bank statement 银行对账单   $t0o*i{  
  B (57)bankruptcy 破产   X lLG/N  
  B (58)basis of apportionment 分摊基础   g-?@a  
  B (59)batch 批量   {.eo?dQ  
  B (60)batch costing 分批成本计算   q#=HBSyM  
  B (61)beta factor B(市场)风险因素   /*P) C'_M  
  B (62)bill 账单   bI+/0X x  
  B (63)bill of exchange 汇票   R#HVrzOO|T  
  B (64)bill of landing 提单   2DU Y4Ti  
  B (65)bill of materials 用料预计单   AO, o|,#4F  
  B (66)bill payable 应付票据   fYSH]!  
  B (67)bill receivable 应收票据   ZmI0|r}QbY  
  B (68)bin card 存货记录卡   b+1!qNuCW#  
  B (69)bonus 红利   L+N\B@ 0-  
  B (70)book-keeping 薄记   U$|q]N  
  B (71)Boston classification 波士顿分类   GXG 7P,p,  
  B (72)breakeven chart 保本图   9HB+4q[  
  B (73)breakeven point 保本点   =WT&unw}  
  B (74)breaking-down time 复位时间   bFjH* ~ P  
  B (75)budget 预算   #/_{(P  
  B (76)budget center 预算中心   > a;iX.K  
  B (77)budget cost allowance 预算成本折让    LAkBf  
  B (78)budget manual 预算手册   [;H-HpBaa  
  B (79)budget period 预算期间   x ]">  
  B (80)budgetary control 预算控制   'i',M+0>jC  
  B (81)budgeted capacity 预算生产能力   ":0u%E?s  
  B (82)burden 制造费用   d~ +(g!  
  B (83)business center 经营中心   djH&)&q!  
  B (84)business entity 营业个体   v*[UG^+)  
  B (85)business unit 经营单位   i\<S ;  
 B (86)buy-out management 管理性购买产权   {0~\T[qm  
  B (87)by-product 副产品 9U8x&Z]P  
  C (88)called-up share capital 催缴股本   DkX^b:D*f  
  C (89)capacity 生产能力   Ge_fU'F  
  C (90)capacity ratios 生产能力比率   HjIIhl?UY  
  C (91)capital 资本   G9NI`]k  
  C (92)capital assets pricing model资本资产计价模式   nNq<x^@8 3  
  C (93)capital commitment 承诺资本   793 15A  
  C (94)capital employed 已运用的资本   FQJiLb._Z  
  C (95)capital expenditure 资本支出   Fei5'  
  C (96)capital expenditureauthorization 资本支出核准   _V 4O#;%?  
  C (97)capital expenditure control 资本支出控制   7HkFDI()1  
  C (98)capital expenditure proposal资本支出申请   nfbR"E jXr  
  C (99)capital funding planning 资本基金筹集计划   fcxg6W'  
  C (100)capital gain 资本收益   E*O($tS  
  C (101)capital investment appraisal资本投资评估   !m^;wkrY  
  C (102)capital maintenance 资本保全   1Y87_o'd  
  C (103)capital resource planning 资本资源计划   sC.b '1P  
  C (104)capital surplus 资本盈余   ?r KbL^2  
  C (105)capital turnover 资本周转率   0N^+d,Xt.  
  C (106)card 记录卡   h;,1BpbM  
  C (107)cash 现金   f";pfu_FZ  
  C (108)cash account 现金账户   Vm|KL3}NRv  
  C (109)cash book 现金账薄   iLch3[p%  
  C (110)cash cow 金牛产品   1~ W@[D  
  C (111)cash flow 现金流量   gUNhN1=  
  C (112)cash discounted 现金贴现   V:w%5'^3  
  C (113)cash flow budget 现金流量预算    V1B!5N<  
  C (114)cash flow statement 现金流量表   w]t'2p-'  
  C (115)cash ledger 现金分类账   1^LdYO?g'  
  C (116)cash limit 现金限额   j*@@H6G  
  C (117)CCA 现时成本会计   9v_s_QkL2  
  C (118)center 中心   f[1cN`|z  
  C (119)changeover time 变更时间   ?V,q&=9  
  C (120)chartered entity 特许经济个体   P&sWn?q Ol  
  C (121)cheque 支票   pd:7K'yaw  
  C (122)cheque register 支票登记薄   ;+<IWDo  
  C (123)coin analysis 零钱分类   OL>)SJj5  
  C (124)classification 分类   kL%ot<rt)w  
  C (125)clock card 工时卡   I<O$);DV'  
  C (126)code 代码   8'u9R~})   
  C (127)commitment accounting 承诺确认会计   :~ pGHl  
  C (128)common cost 共同成本   g E _+r  
  C (129)company limited byguarantee 有限担保责任公司   PFuhvw~?  
C (130)company limited shares 股份有限公司   .ojEKu+EJ'  
  C (131)competitive position 竞争能力状况   7b+r LyS0  
  C (132)concept 概念   U xBd14-R_  
  C (133)conglomerate 跨行业企业   #h?I oB7  
  C (134)consistency concept 一致性概念   LP6 p  
  C (135)consolidated accounts 合并报表   [ N|X  
  C (136)consolidation accounting 合并会计   `wXK&R<`  
  C (137)consortium 财团   wkM1tKhy/  
  C (138)contingency plan 应急计划   O;~e^ <*  
  C (139)contingent liabilities 或有负债   )[ A-d(y=  
  C (140)continuous operation 连续生产   Yy88 5  
  C (141)contra 抵消   .JPN';  
  C (142)contract cost 合同成本   X >8,C^~$1  
  C (143)contract costing 合同成本计算   ^K;k4oK  
  C (144)contribution 贡献毛益   bZNqv-5 4h  
  C (145)contribution centre 贡献中心   T9 /;$6s*  
  C (146)contribution chart 贡献图   Ea&|kO|  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   mY.v:  
  C (148)contribution to salesration 贡献毛益对销售比率   ^1najUpQ_n  
  C (149)control 控制   k5I;Y:~`  
  C (150)control account 控制帐户   6N#hN)/  
  C (151)control limits 控制限度   rZKfb}ANQ  
  C (152)controllability concept 可控制概念   <Z]#vr q  
  C (153)controllable cost 可控制成本   <{isWEW9]3  
  C (154)conversion cost 加工成本   1(gs({  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   q#tUDxf(|  
  C (156)corporate appraisal 公司评估   bZ\R0[0  
  C (157)corporate planning 公司计划   =#2c r:1  
  C (158)corporate social reporting 公司社会报告   uZC=]Ieh  
  C (159)corporation 股份公司   v>_@D@pr  
  C (160)cost 成本   5tYo! f  
  C (161)cost account 成本帐户   S MWXP  
  C (162)cost accounting 成本会计   U05;qKgkDF  
  C (163)cost accounting manual 成本手册   s*k)h,\  
  C (164)cost accounts calendar 成本报表的日历时间   oZa'cZN s  
  C (165)cost adjustment 成本调整   riDb !oC  
  C (166)cost allocation 成本分配   fOV_ >]u  
  C (167)cost apportionment 成本分摊   Am<5J,<uy  
  C (168)cost attribution 成本归属   =]%JTGdp(  
  C (169)cost audit 成本审计   6Ijt2c'A}  
  C (170)cost behaviour 成本性态   oX|T&"&  
  C (171)cost benefit analysis 成本效益分析   G:<f(Gy  
  C (172)cost center 成本中心   <rBW6o7  
  C (173)cost driver 成本动因
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