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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 TcH7!fUj  
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  1.audit   审计 9gETWz(3I  
  2.attestation   鉴证 &C6*"JZ4  
  3.credibility   可信赖程度 a=*JyZ.2  
  4.audit of financial statements 财务报表审计 _Hv@bIL'  
  5.agreed-upon procedures 执行商定程序 @[O|n)7  
  6.high levels of assurance 高水平保证 S\6.vw!'  
  7.compilation 编制 .s3y^ 1C  
  8.reliability 可靠性 W;.L N<bx  
  9.relevance 相关性 F2',3  
  10.professional skepticism 职业谨慎 g`41d  
  11.objectivity 客观性 ,veI'WHMB  
  12. professional competence 专业胜任能力 eMUt%zvb  
  13.Senior/CPA-in-charge 项目经理 f|{&Y2h(R  
  14.audit engagement letter 业务约定书 28lor&Cc  
  15.recurring audit 连续审计 f}Uf* Bp  
  16.the client 委托人  9 -Xr  
  17.change CPA 更换注册会计 +wm%`N;v<  
  18.the existing CPA 现任注册会计师 Z:>ek>Op  
  19.the successor CPA 后任注册会计师 A7aW]  
  20.the preceding CPA前任注册会计师 :a)`iJnb  
  21.issue the audit report 出具审计报告 #6 M3BF  
  22.expert 专家 9*? i89T  
  23.the board of directors 董事会 :Mq{ES%  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #M[%JTTn  
  25.assess material misstatement risks评估重大错报风险 uiaZ@  
  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 17!<8vIV$C  
  27.a general knowledge of —— 初步了解―――的情况 +\25ynM  
  28.a more knowledge of—— 进一步了解的情况 6f;20dn 6  
  29.the prior year‘s working papers 以前年度工作底稿 < !PbD  
  30.minutes of meeting 会议纪要 _O`s;oc  
  31.business risks 经营风险 2E@y0[C?  
  32.appropriateness 适当性 XK/bE35%^!  
  33.accounting estimate 会计估计 %kV #UzL  
  34.management representations 管理层声明 N"zm  
  35.going concern assumption 持续经营假设 D8)6yPwE  
  36.audit plan 审计计划 A_I\6&b4  
  37.significant audit areas 重点审计领域 n?8xRaEf  
  38.error 错误 vFi+ExBU  
  39.fraud舞弊 e^orqw/I  
  40.modified or additional procedures 修改或追加审计程序 N$P\$  
  41.misappropriation of assets 侵占资产 G`,M?l mL  
  42.transactions without substance 虚假交易 0!q@b  
  43.unusual pressures 异常压力 e9rgJJ  
  44.the suspected noncompliance 涉嫌存在违法行为 *m[[>wE  
  45.materialiy 重要性 "_n})s f  
  46.exceed the materiality level 超过重要性水平 Ypx"<CKP}  
  47.approach the materiality level 接近重要性水平 G@o\D- $  
  48.an acceptably low level 可接受水平 d, 0Klew  
  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 $SdpF-'  
  50.misstatements or omissions 错报或漏报 Eb9n6Fg  
  51.aggregate 总计 =v=u+nO  
  52.subsequent events 期后事项 e}TDo`q  
  53.adjust the financial statements 调整财务报表 l|K$6>80  
  54.perform additional audit procedures 实施追加的审计程序 75H;6(7  
  55.audit risk 审计风险 |}wT/3>\  
  56.detection risk 检查风险 r)[Xzn   
  57.inappropriate audit opinion 不适当的审计意见 Er<!8;{?  
  58.material misstatement 重大的错报 N)  
  59.tolerable misstatement 可容忍错报 lF3wTf/j  
  60.the acceptable level of detection risk 可接受的检查风险 B1b9 JS(>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |eP5iy wg  
  62.simall business 小规模企业 !u|s8tN.U  
  63.accounting system 会计系统 LMI7Ih;  
  64.test of control 控制测试 j -7aJj%  
  65.walk-through test 穿行测试 Wn Ng3'6  
  66.communication 沟通 oh,29Gg  
  67.flow chart 流程图 "$A5:1;  
  68.reperformance of internal control 重新执行 Z~ u3{  
  69.audit evidence 审计证据 >lF@M-  
  70.substantive procedures 实质性程序 PyM59v  
  71.assertions 认定 Y {|is2M9'  
  72.esistence 存在 -b=A j8h  
  73.occurrence 发生 =JN{j 2xY  
  74.completeness 完整性 \/R  $p  
  75.rights and obligations 权利和义务 .a9f)^  
  76.valuation and allocation 计价和分摊 <AU0ir  
  77.cutoff 截止 YZ6" s-  
  78.accuracy 准确性 Pdk#"H-j  
  79.classification 分类 L`"V_ "Q#0  
  80.inspection 检查 o~2 6<Lk  
  81.supervision of counting 监盘 yBfX4aH:`  
  82.observation 观察 >YR2h/S  
  83.confirmation 函证 W;|%)D)y  
  84.computation 计算 TVAa/_y2`  
  85.analytical procedures 分析程序 =LKf.@]#  
  86.vouch 核对 W>&!~9H  
  87.trace 追查 UHBMl>~z  
  88.audit sampling 审计抽样 | cL,$G  
  89.error 误差 ;3+_aoY  
  90.expected error 预期误差 k\\e`=  
  91.population 总体 c"/H v  
  92.sampling risk 抽样风险 X}`39r.  
  93.non- sampling risk 非抽样风险 :jFZz%   
  94.sampling unit 抽样单位 g1)ZjABV  
  95.statistical sampling 统计抽样  C~T*Wlk  
  96.tolerable error 可容忍误差 >~L0M  
  97.the risk of under reliance 信赖不足风险 %+ytX]E  
  98.the risk of over reliance 信赖过度风险 ~ #7uNH2  
  99.the risk of incorrect rejection 误拒风险 Zm6|aHx8v  
  100. the risk of incorrect acceptance 误受风险 9s?gI4XN  
  101.working trial balance 试算平衡表 M"yOWD~s~  
  102.index and cross-referencing 索引和交叉索引 %]N|?9L"=  
  103.cash receipt 现金收入 +NVXFjPC  
  104.cash disbursement 现金支出 LR3>_t  
  105.bank statement 银行对账单 _}tPtHPa/  
  106.bank reconciliation 银行存款余额调节表 h;):TFiC  
  107.balance sheet date 资产负债表日 >.-4CJ])d  
  108.net realizable value 可变现净值 5 hW#BB  
  109.storeroom 仓库 F12$BK DH  
  110.sale invoice 销售发票 mQ2=t%  
  111.price list 价目表 (W?t'J^#  
  112.positive confirmation request 积极式询证函 3ej[  
  113.negative confirmation request 消极式询证函 K?>sP%m)  
  114.purchase requisition 请购单 #x \YA#~  
  115.receiving report 验收报告 ZP ]Ok  
  116.gross margin 毛利 oj@=Cq':-  
  117.manufacturing overhead 制造费用 b(t8TR#-  
  118.material requisition 领料单 K|=va>   
  119.inventory-taking 存货盘点 d '\ ^S}  
  120.bond certificate 债券 :KS"&h{SY  
  121.stock certificate 股票 c[Z#q*Q  
  122.audit report 审计报告 MhIHfW]b  
  123.entity 被审计单位 -K/c~'%'*  
  124.addressee of the audit report 审计报告的收件人 3 6t^iV*3  
  125.unqualified opinion 无保留意见 nX8ulGGs  
  126.qualified opinion 保留意见 I8k+Rk*  
  127.disclaimer of opinion 无法表示意见 6VLo4bq 5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   gZ8JfA_\R(  
  A (2)absorbed overhead 已吸收制造费用 }:(;mW8 D  
  A (3)absorption costing 吸收成本计算 `cPZsL  
  A (4)account 账户,报表   t :~,7  
  A (5)accounting postulate 会计假设   S3&n?\CO:  
  A (6)accounting series release 会计公告文件   yQf(/Uxk*x  
  A (7)accounting valuation 会计计价   dFmpx%+p  
  A (8)account sale 承销清单 &joP-!"  
  A (9)accountability concept 经营责任概念   OxUc,%e9P  
  A (10)accountancy 会计职业   5F#FC89Kk  
  A (11)accountant 会计师   D;[%*q*  
  A (12)accounting 会计   = BbG2k  
  A (13)agency cost 代理成本   p!DOc8a.\e  
  A (14)accounting bases 会计基础   ^fmuBe}d{  
  A (15)accounting manual 会计手册   H-mQ{K^  
  A (16)accounting period 会计期间   4vV\vXT*  
  A (17)accounting policies 会计方针   z L9:e7o  
  A (18)accounting rate of return 会计报酬率   Wl }J=  
  A (19)accounting reference date 会计参照日   KyBtt47\  
  A (20)accounting reference period 会计参照期间   4/OmgBo '  
  A (21)accrual concept 应计概念   g!OcWy)7  
  A (22)accrual expenses 应计费用   '*^9'=  
  A (23)acid test ration 速动比率(酸性测试比率)   i*@ZIw  
  A (24)acquisition 购置   uPE Ab2u="  
  A (25)acquisition accounting 收购会计   |(CgX 6 l3  
  A (26)activity based accounting 作业基础成本计算   V Ds0+RC  
  A (27)adjusting events 调整事项   X"7x_ yOZ  
  A (28)administrative expenses 行政管理费   ]dgi]R|`  
  A (29)advice note 发货通知   [z!pm-Ir  
  A (30)amortization 摊销   9Ais)Wy%p  
  A (31)analytical review 分析性检查   >< VUly  
  A (32)annual equivalent cost 年度等量成本法   Ao#bR Em  
  A (33)annual report and accounts 年度报告和报表   Rtlc&Q.b  
  A (34)appraisal cost 检验成本   ,C|{_4  
  A (35)appropriation account 盈余分配账户   (G(M"S SC  
  A (36)articles of association 公司章程细则   ^m AxV7k  
  A (37)assets 资产   HMDuP2Y  
  A (38)assets cover 资产保障   0.2stBw  
  A (39)asset value per share 每股资产价值   xzOn[.Fi  
  A (40)associated company 联营公司   AGKT*l.-  
  A (41)attainable standard 可达标准   <p-@XzyE  
.1z=VLKF'  
 A (42)attributable profit 可归属利润   R<ORw]  
  A (43)audit 审计   Pq@ -`sw  
  A (44)audit report 审计报告   ?bg /%o  
  A (45)auditing standards 审计准则   &3 Ki  
  A (46)authorized share capital 额定股本   W8r"dK  
  A (47)available hours 可用小时   1(RRjT 9  
  A (48)avoidable costs 可避免成本 J'tJY% `  
  B (49)back-to-back loan 易币贷款   X Vb9)a  
  B (50)backflush accounting 倒退成本计算   Z#D*HAd`  
  B (51)bad debts 坏帐   VLJ]OW8cO  
  B (52)bad debts ratio 坏帐比率   HLQ> |,9  
  B (53)bank charges 银行手续费   I!SIy&=W  
  B (54)bank overdraft 银行透支   reM~q-M~o@  
  B (55)bank reconciliation 银行存款调节表    g_Rp}6g  
  B (56)bank statement 银行对账单   Ql9>i;AGV  
  B (57)bankruptcy 破产   KZa6*,, s  
  B (58)basis of apportionment 分摊基础   C6h[L  
  B (59)batch 批量   oOaLD{g>  
  B (60)batch costing 分批成本计算   D7m uf  
  B (61)beta factor B(市场)风险因素   %oquHkX%OJ  
  B (62)bill 账单   Ro4!y:2|  
  B (63)bill of exchange 汇票   L,ax^]  
  B (64)bill of landing 提单   ]7oo`KcQ|  
  B (65)bill of materials 用料预计单   %9J:TH9E)  
  B (66)bill payable 应付票据   TjI&8#AWBA  
  B (67)bill receivable 应收票据   '-Oh$hqCx|  
  B (68)bin card 存货记录卡   W39J)~D^@  
  B (69)bonus 红利   0C\cM92o  
  B (70)book-keeping 薄记   esq~Ehr=  
  B (71)Boston classification 波士顿分类   xxr'g =  
  B (72)breakeven chart 保本图   f6nuh&!-  
  B (73)breakeven point 保本点   hpYv*WH:  
  B (74)breaking-down time 复位时间   4mtO"'|  
  B (75)budget 预算   TBky+]p@  
  B (76)budget center 预算中心   .mcohfR  
  B (77)budget cost allowance 预算成本折让   B-$zioZ  
  B (78)budget manual 预算手册   b5I 8jPj4c  
  B (79)budget period 预算期间   qk>SM| {  
  B (80)budgetary control 预算控制   U<>@)0~7g!  
  B (81)budgeted capacity 预算生产能力   hwQ|'^(@O  
  B (82)burden 制造费用   ~)[ pL(4  
  B (83)business center 经营中心   y>#kT  
  B (84)business entity 营业个体   og~a*my3  
  B (85)business unit 经营单位   0 c1=M|2  
 B (86)buy-out management 管理性购买产权   SuNc&e#(  
  B (87)by-product 副产品 _n{_\/A6f  
  C (88)called-up share capital 催缴股本   /q,=!&f2  
  C (89)capacity 生产能力   ;b. m X  
  C (90)capacity ratios 生产能力比率   &4 #%xg  
  C (91)capital 资本   9_.pLLx  
  C (92)capital assets pricing model资本资产计价模式   Xw jm T  
  C (93)capital commitment 承诺资本   G2 V$8lh  
  C (94)capital employed 已运用的资本   p$= 3$I  
  C (95)capital expenditure 资本支出   eibkG  
  C (96)capital expenditureauthorization 资本支出核准   bv7xh* /  
  C (97)capital expenditure control 资本支出控制   't cve2Tt  
  C (98)capital expenditure proposal资本支出申请   m-+>h:1b|9  
  C (99)capital funding planning 资本基金筹集计划   GoH.0e Q^  
  C (100)capital gain 资本收益   ]YfG`0eK<  
  C (101)capital investment appraisal资本投资评估   _qpIdQBo  
  C (102)capital maintenance 资本保全   g& f)WQ(  
  C (103)capital resource planning 资本资源计划   }NRt:JC  
  C (104)capital surplus 资本盈余   ;l<Hen*  
  C (105)capital turnover 资本周转率   9}Za_ZgG  
  C (106)card 记录卡   -[pfLo  
  C (107)cash 现金   Y,EF'Ot  
  C (108)cash account 现金账户   %cDDu$9;  
  C (109)cash book 现金账薄   +2}Ar<el P  
  C (110)cash cow 金牛产品   :#_k`{WG  
  C (111)cash flow 现金流量   cxvO,8NiB  
  C (112)cash discounted 现金贴现   vjh'<5w9Wi  
  C (113)cash flow budget 现金流量预算   -nX{&Z3-s  
  C (114)cash flow statement 现金流量表   Z#[%JUYp'  
  C (115)cash ledger 现金分类账   G`&P|xYg  
  C (116)cash limit 现金限额   vRD(* S9^  
  C (117)CCA 现时成本会计   e%4v vPp  
  C (118)center 中心   ~X %cbFom=  
  C (119)changeover time 变更时间   5|t-CY{?b  
  C (120)chartered entity 特许经济个体   ~m0=YAlk?  
  C (121)cheque 支票   S4_ZG>\VT  
  C (122)cheque register 支票登记薄   *f{4 _ts  
  C (123)coin analysis 零钱分类   yB=R7E7  
  C (124)classification 分类   zf5%|7o  
  C (125)clock card 工时卡   _ouZd.  
  C (126)code 代码   (2"4PU8  
  C (127)commitment accounting 承诺确认会计   H4{7,n  
  C (128)common cost 共同成本   <7B;_3/  
  C (129)company limited byguarantee 有限担保责任公司   *UJB *r  
C (130)company limited shares 股份有限公司   dl |$pm@x  
  C (131)competitive position 竞争能力状况   ,zH\P+*  
  C (132)concept 概念   ]W%rhppC  
  C (133)conglomerate 跨行业企业   !U(KQ:j  
  C (134)consistency concept 一致性概念   :D>flZi  
  C (135)consolidated accounts 合并报表   {ehYE^%N  
  C (136)consolidation accounting 合并会计   p)"EenUK  
  C (137)consortium 财团   i.[ k"(  
  C (138)contingency plan 应急计划   ;- Vs|X  
  C (139)contingent liabilities 或有负债   cXN0D\%`  
  C (140)continuous operation 连续生产   )cZ KB0*+  
  C (141)contra 抵消   W~i0.rg|>  
  C (142)contract cost 合同成本   f(K1 ,L:&7  
  C (143)contract costing 合同成本计算   xlgT1b:6  
  C (144)contribution 贡献毛益   <5CQ#^ cK  
  C (145)contribution centre 贡献中心   8^^ehaxy  
  C (146)contribution chart 贡献图   rXip"uz(K>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   kI5LG6  
  C (148)contribution to salesration 贡献毛益对销售比率   <Nc9F['&#  
  C (149)control 控制   -XkjO$=!=  
  C (150)control account 控制帐户   #>BC|/P}  
  C (151)control limits 控制限度   >s,*=a  
  C (152)controllability concept 可控制概念   ^{++h?cS)  
  C (153)controllable cost 可控制成本   //Xz  
  C (154)conversion cost 加工成本   N " eK9>  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   6(1 & 6|o3  
  C (156)corporate appraisal 公司评估   je>gT`8  
  C (157)corporate planning 公司计划   r8FA V9A  
  C (158)corporate social reporting 公司社会报告   4K4u]"1  
  C (159)corporation 股份公司   R_Bf JD.  
  C (160)cost 成本   BCd0X. m(  
  C (161)cost account 成本帐户   zx"0^r}  
  C (162)cost accounting 成本会计   gq~`!tW'  
  C (163)cost accounting manual 成本手册   kjQI=:i=  
  C (164)cost accounts calendar 成本报表的日历时间   tEibxE  
  C (165)cost adjustment 成本调整   o(t`XE['<  
  C (166)cost allocation 成本分配   CaoQPb*  
  C (167)cost apportionment 成本分摊   5VfpeA `  
  C (168)cost attribution 成本归属   X\<a|/{V A  
  C (169)cost audit 成本审计   ~wGjr7Wt  
  C (170)cost behaviour 成本性态   2Y=Q%  
  C (171)cost benefit analysis 成本效益分析   Gt!Hm(  
  C (172)cost center 成本中心   6e}T zc\@(  
  C (173)cost driver 成本动因
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