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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 xgV. <^  
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  1.audit   审计 5.!iVyN  
  2.attestation   鉴证 k2 {*WF  
  3.credibility   可信赖程度 O>UG[ZgW  
  4.audit of financial statements 财务报表审计 S*,DX~vig  
  5.agreed-upon procedures 执行商定程序 ';"W0  
  6.high levels of assurance 高水平保证 uCGJe1!Ai>  
  7.compilation 编制 ?v8.3EE1\o  
  8.reliability 可靠性 Z_vIGH|1  
  9.relevance 相关性 ktX\{g!U  
  10.professional skepticism 职业谨慎 AwrW!)n }  
  11.objectivity 客观性 <u>l#weG,  
  12. professional competence 专业胜任能力 Q?df5{6  
  13.Senior/CPA-in-charge 项目经理 NzB"u+jB  
  14.audit engagement letter 业务约定书 " %$jl0i_c  
  15.recurring audit 连续审计 HD^Ou5YB  
  16.the client 委托人 A2 'W  
  17.change CPA 更换注册会计 r}>8FE9S'H  
  18.the existing CPA 现任注册会计师 v eP)ElX  
  19.the successor CPA 后任注册会计师 UYJMW S=  
  20.the preceding CPA前任注册会计师 tKtKW5n~  
  21.issue the audit report 出具审计报告 nn'a` N  
  22.expert 专家 NN(ZH 73  
  23.the board of directors 董事会 x'dU[f(  
  24.knowledge of the entity‘ s business 了解被审计单位情况 QN`K|,}H^  
  25.assess material misstatement risks评估重大错报风险 2JY]$$K7  
  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 9K~0:c  
  27.a general knowledge of —— 初步了解―――的情况 I =G3  
  28.a more knowledge of—— 进一步了解的情况 /SDN7M]m!  
  29.the prior year‘s working papers 以前年度工作底稿 J^t-pU  
  30.minutes of meeting 会议纪要 ~*a PeJ  
  31.business risks 经营风险 M\4pTcz{  
  32.appropriateness 适当性 AAbI+L0m{  
  33.accounting estimate 会计估计 (bpO>4(S  
  34.management representations 管理层声明 cE (P^;7D  
  35.going concern assumption 持续经营假设 dw'&Av' |E  
  36.audit plan 审计计划 r@e/<bz9  
  37.significant audit areas 重点审计领域 2>%|PQ  
  38.error 错误 6&jW.G8/  
  39.fraud舞弊 S0-f_,(  
  40.modified or additional procedures 修改或追加审计程序 -!_f-Nny  
  41.misappropriation of assets 侵占资产 KtTlc#*KU  
  42.transactions without substance 虚假交易 5Ii`|?vg  
  43.unusual pressures 异常压力 aMa ICM  
  44.the suspected noncompliance 涉嫌存在违法行为 ]B8`b  
  45.materialiy 重要性 5q<cZ)v#&  
  46.exceed the materiality level 超过重要性水平 &<??,R14  
  47.approach the materiality level 接近重要性水平 7X+SK&PX  
  48.an acceptably low level 可接受水平 QH  z3  
  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 %H)^k${  
  50.misstatements or omissions 错报或漏报 T!![7Rs  
  51.aggregate 总计 ]O}TK^%  
  52.subsequent events 期后事项 "cJ))v-'  
  53.adjust the financial statements 调整财务报表 HW|5'opF  
  54.perform additional audit procedures 实施追加的审计程序 ky2n%< 0]  
  55.audit risk 审计风险 &6 ymGo  
  56.detection risk 检查风险 S*"uXTS  
  57.inappropriate audit opinion 不适当的审计意见 FA5|`  
  58.material misstatement 重大的错报 An0Dq jR  
  59.tolerable misstatement 可容忍错报 `<Ry_}V  
  60.the acceptable level of detection risk 可接受的检查风险 }57s  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 NUSb7<s,&Y  
  62.simall business 小规模企业 RCZ"BxleU  
  63.accounting system 会计系统 >* Ag0.Az  
  64.test of control 控制测试 3C[#_&_l  
  65.walk-through test 穿行测试 m5c=h  
  66.communication 沟通 Sj=x.Tr\  
  67.flow chart 流程图 Nuc;Y  
  68.reperformance of internal control 重新执行 j p"hbV  
  69.audit evidence 审计证据 Jcy{ ~>@7  
  70.substantive procedures 实质性程序 \zCw&#D0Z  
  71.assertions 认定 bCa%$  
  72.esistence 存在 xh6Yv%\@  
  73.occurrence 发生 |DUW B;  
  74.completeness 完整性 Mz59ac  
  75.rights and obligations 权利和义务 'dXGd.V7u  
  76.valuation and allocation 计价和分摊 oz.#+t%X$b  
  77.cutoff 截止 0H9UM*O  
  78.accuracy 准确性 fBj-R~;0  
  79.classification 分类 + *xi&|%  
  80.inspection 检查 d76nyQKK  
  81.supervision of counting 监盘 _%R]TlL  
  82.observation 观察 9~7s*3zI  
  83.confirmation 函证 ;?h+8Z/{  
  84.computation 计算 3Q0g4#eP  
  85.analytical procedures 分析程序 `[)!4Jb  
  86.vouch 核对 I$0O4  
  87.trace 追查 7.mYzl-F(  
  88.audit sampling 审计抽样 MpNgp )%>  
  89.error 误差 \&8 61A;  
  90.expected error 预期误差 * \$m1g7b  
  91.population 总体 _O,k0O   
  92.sampling risk 抽样风险 n0a|GZyO]  
  93.non- sampling risk 非抽样风险 #Sc9&DfX  
  94.sampling unit 抽样单位 6 2*p*t  
  95.statistical sampling 统计抽样 5^5hhm4  
  96.tolerable error 可容忍误差 m;4qs#qCg?  
  97.the risk of under reliance 信赖不足风险  `1`Qu!  
  98.the risk of over reliance 信赖过度风险 y2`},  
  99.the risk of incorrect rejection 误拒风险 <u_ vL WS  
  100. the risk of incorrect acceptance 误受风险 BjSd\Ul  
  101.working trial balance 试算平衡表 M*gbA5  
  102.index and cross-referencing 索引和交叉索引 %&iodo,EP'  
  103.cash receipt 现金收入 dZWO6k9[H  
  104.cash disbursement 现金支出 N^Hj%5  
  105.bank statement 银行对账单 -F$v`|(O+  
  106.bank reconciliation 银行存款余额调节表 ` n#D b  
  107.balance sheet date 资产负债表日 f1$'av  
  108.net realizable value 可变现净值 iJU=9 8q  
  109.storeroom 仓库 _ ?o>i/  
  110.sale invoice 销售发票 \[9^,Q P  
  111.price list 价目表 _LSp \{Z  
  112.positive confirmation request 积极式询证函 +HT?> k  
  113.negative confirmation request 消极式询证函 p![UOI"W  
  114.purchase requisition 请购单 `s8o2"12  
  115.receiving report 验收报告 |Vo{ {)  
  116.gross margin 毛利 ,; @v Vm'}  
  117.manufacturing overhead 制造费用 @ogj -ol&  
  118.material requisition 领料单 }?)U`zF)7}  
  119.inventory-taking 存货盘点 5AK@e|G$w  
  120.bond certificate 债券 ^o87qr0g]  
  121.stock certificate 股票 YTD&swk  
  122.audit report 审计报告 34,'smHi%  
  123.entity 被审计单位 |ju+{+  
  124.addressee of the audit report 审计报告的收件人 VkkC;/BBW  
  125.unqualified opinion 无保留意见 `t"7[Zk  
  126.qualified opinion 保留意见 j#jwK(:]  
  127.disclaimer of opinion 无法表示意见 $ ~%w21?&  
  128.adverse opinion 否定意见
H+ 7HD|GE  
nR=!S 5>S  
A (1)ABC 作业基础成本计算   Urz9S3#\  
  A (2)absorbed overhead 已吸收制造费用 qjsEyro$-  
  A (3)absorption costing 吸收成本计算 w\RYxu?  
  A (4)account 账户,报表   #p<(2wN  
  A (5)accounting postulate 会计假设   >a;LBQ0  
  A (6)accounting series release 会计公告文件   T#\=v(_NR  
  A (7)accounting valuation 会计计价   e>m+@4*sn  
  A (8)account sale 承销清单 7_R[ =t  
  A (9)accountability concept 经营责任概念   ]$BC f4:  
  A (10)accountancy 会计职业   Nwo*tb:  
  A (11)accountant 会计师   rvacCwI  
  A (12)accounting 会计   ..R JHa6B  
  A (13)agency cost 代理成本   3Rhoul[S  
  A (14)accounting bases 会计基础   B7wzF"  
  A (15)accounting manual 会计手册   dZY| 6  
  A (16)accounting period 会计期间    Q@!XVQx4  
  A (17)accounting policies 会计方针   ^3ai}Ei3  
  A (18)accounting rate of return 会计报酬率   R7 rO7M !  
  A (19)accounting reference date 会计参照日   |\Q2L;4 C  
  A (20)accounting reference period 会计参照期间   vq+4so )/S  
  A (21)accrual concept 应计概念   n?>| 2>  
  A (22)accrual expenses 应计费用   /:v}Ni"6nF  
  A (23)acid test ration 速动比率(酸性测试比率)   &]tm 'N25  
  A (24)acquisition 购置   -,+~W#n  
  A (25)acquisition accounting 收购会计   ;jJ4H+8  
  A (26)activity based accounting 作业基础成本计算   P]iJ"d]+X  
  A (27)adjusting events 调整事项   8!b>[Nsc  
  A (28)administrative expenses 行政管理费   CTe!jMZ=  
  A (29)advice note 发货通知   $:yI e.F  
  A (30)amortization 摊销   QUm[7<"  
  A (31)analytical review 分析性检查   S5:&_&R8[  
  A (32)annual equivalent cost 年度等量成本法   =w3cF)&  
  A (33)annual report and accounts 年度报告和报表   }mo)OyIX  
  A (34)appraisal cost 检验成本   !ALq?u  
  A (35)appropriation account 盈余分配账户   voFg6zoV_  
  A (36)articles of association 公司章程细则   T[I7.8g  
  A (37)assets 资产   F|G v  
  A (38)assets cover 资产保障   ILx4 [m7  
  A (39)asset value per share 每股资产价值   o@hj.)u  
  A (40)associated company 联营公司   O)ose?Z  
  A (41)attainable standard 可达标准   wv`ar>qVL  
hE E1i  
 A (42)attributable profit 可归属利润   Cd ]g+R}j  
  A (43)audit 审计   If]rg+|U  
  A (44)audit report 审计报告   (Y*9 [hm  
  A (45)auditing standards 审计准则   v$xurj:v#i  
  A (46)authorized share capital 额定股本   ]a`"O  
  A (47)available hours 可用小时   0e07pF/!  
  A (48)avoidable costs 可避免成本 M?=I{}!@Q  
  B (49)back-to-back loan 易币贷款   v0TbQ  
  B (50)backflush accounting 倒退成本计算   &JYkh >  
  B (51)bad debts 坏帐   OnU-FX<  
  B (52)bad debts ratio 坏帐比率   ;n.h!wmJ}  
  B (53)bank charges 银行手续费   ^G 'n z  
  B (54)bank overdraft 银行透支   mHAfKB  
  B (55)bank reconciliation 银行存款调节表   YS@T Q?  
  B (56)bank statement 银行对账单   H )>3c 1  
  B (57)bankruptcy 破产   `EfFyhG$  
  B (58)basis of apportionment 分摊基础   3}8L!2_p  
  B (59)batch 批量   L]H' ]wpn=  
  B (60)batch costing 分批成本计算   jo1z#!|Yw}  
  B (61)beta factor B(市场)风险因素   cml~Oepf  
  B (62)bill 账单   AyW=.  
  B (63)bill of exchange 汇票   JIjo^zOXsc  
  B (64)bill of landing 提单   ao0^;  
  B (65)bill of materials 用料预计单   >JA>np  
  B (66)bill payable 应付票据   cq5^7.  
  B (67)bill receivable 应收票据   W]Nc6B*gI  
  B (68)bin card 存货记录卡   x}O,xquY  
  B (69)bonus 红利   7SN61)[m  
  B (70)book-keeping 薄记   E^gN]Z"O  
  B (71)Boston classification 波士顿分类   &*E! %57  
  B (72)breakeven chart 保本图   $BT[fJ'k  
  B (73)breakeven point 保本点   >6 [d&SM6  
  B (74)breaking-down time 复位时间   ho)JY $#6  
  B (75)budget 预算   i`Qa7  
  B (76)budget center 预算中心   15En$6>  
  B (77)budget cost allowance 预算成本折让   ..k8HFz>"  
  B (78)budget manual 预算手册   vC^{,?@  
  B (79)budget period 预算期间   O,- NzGs  
  B (80)budgetary control 预算控制   I(WIT=Wi<  
  B (81)budgeted capacity 预算生产能力   wv\V&U$  
  B (82)burden 制造费用   ,`OQAJ)>  
  B (83)business center 经营中心   SSbx[<E3  
  B (84)business entity 营业个体   "'GhE+>Z  
  B (85)business unit 经营单位   @y'ZM  
 B (86)buy-out management 管理性购买产权   DF>t Q  
  B (87)by-product 副产品 _"OE}$C  
  C (88)called-up share capital 催缴股本   I<XYLe[_S  
  C (89)capacity 生产能力   <`G-_VI  
  C (90)capacity ratios 生产能力比率   #d<|_  
  C (91)capital 资本   4.uaWM)2  
  C (92)capital assets pricing model资本资产计价模式   s&'FaqE  
  C (93)capital commitment 承诺资本   7 , _b  
  C (94)capital employed 已运用的资本   T$AVMVq  
  C (95)capital expenditure 资本支出   ]T&d_~l   
  C (96)capital expenditureauthorization 资本支出核准   49<t2^1q  
  C (97)capital expenditure control 资本支出控制   h SXJDT2  
  C (98)capital expenditure proposal资本支出申请   a1Q%Gn@R  
  C (99)capital funding planning 资本基金筹集计划   l]#=I7 6  
  C (100)capital gain 资本收益   s[dIWYs#  
  C (101)capital investment appraisal资本投资评估   H'7s`^- >I  
  C (102)capital maintenance 资本保全   _<DOA:'v  
  C (103)capital resource planning 资本资源计划   qJf\,7mi  
  C (104)capital surplus 资本盈余   Mu-kvgO`L  
  C (105)capital turnover 资本周转率   Wv9L }@J  
  C (106)card 记录卡   &cJ?mSI  
  C (107)cash 现金   ~'0ZW<X.  
  C (108)cash account 现金账户   61_-G#W  
  C (109)cash book 现金账薄   h:U#F )  
  C (110)cash cow 金牛产品   l(-"rE  
  C (111)cash flow 现金流量   $uJc/  
  C (112)cash discounted 现金贴现   OB\ZT@l  
  C (113)cash flow budget 现金流量预算   aJtpaW@  
  C (114)cash flow statement 现金流量表   >p0,]-.J,r  
  C (115)cash ledger 现金分类账   _d!o,=}  
  C (116)cash limit 现金限额   C@Go]*c  
  C (117)CCA 现时成本会计   ZBFn  
  C (118)center 中心   ~b!la  
  C (119)changeover time 变更时间   H~mp*S  
  C (120)chartered entity 特许经济个体   Ctn?O~u  
  C (121)cheque 支票   e=s85!  
  C (122)cheque register 支票登记薄   % ;R&cSZ  
  C (123)coin analysis 零钱分类   H?a $o(  
  C (124)classification 分类   Ewq@>$_!  
  C (125)clock card 工时卡   #qR6TM&;  
  C (126)code 代码   PB.'huu  
  C (127)commitment accounting 承诺确认会计   7fO<=ei:  
  C (128)common cost 共同成本   ?8?vBkz~  
  C (129)company limited byguarantee 有限担保责任公司   sKsMF:|OT  
C (130)company limited shares 股份有限公司   'Ha> >2M  
  C (131)competitive position 竞争能力状况   }p )Hw2  
  C (132)concept 概念   O^ui+44wp  
  C (133)conglomerate 跨行业企业   q86}'dFw{  
  C (134)consistency concept 一致性概念   &Td)2Wt  
  C (135)consolidated accounts 合并报表   sf[|8}(  
  C (136)consolidation accounting 合并会计   *)`PY4zF  
  C (137)consortium 财团   (=fLWK{8  
  C (138)contingency plan 应急计划   U6*[}Ww  
  C (139)contingent liabilities 或有负债   rFkZ'rp74b  
  C (140)continuous operation 连续生产   3A[<LnKR^E  
  C (141)contra 抵消   HS ]c~  
  C (142)contract cost 合同成本   E i>GhvRM  
  C (143)contract costing 合同成本计算   0s H~yvM5  
  C (144)contribution 贡献毛益   +]( y  
  C (145)contribution centre 贡献中心   )bL(\~0g~  
  C (146)contribution chart 贡献图   aPK:k$.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   >;Vfs{Z(q  
  C (148)contribution to salesration 贡献毛益对销售比率   Fj2z$   
  C (149)control 控制   +:=FcsY  
  C (150)control account 控制帐户   S@S4<R1{\  
  C (151)control limits 控制限度   -y|']I^ &  
  C (152)controllability concept 可控制概念   ={ -kQq  
  C (153)controllable cost 可控制成本   x{zZ%_F  
  C (154)conversion cost 加工成本   4b;*:C4?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >3B {sn}  
  C (156)corporate appraisal 公司评估   n}e%c B  
  C (157)corporate planning 公司计划   X am8h  
  C (158)corporate social reporting 公司社会报告   b]Kb ~y|  
  C (159)corporation 股份公司   2#3`[+ g<n  
  C (160)cost 成本   V_D wHq2  
  C (161)cost account 成本帐户   g-_=$#&{  
  C (162)cost accounting 成本会计   2yZ~j_AF[  
  C (163)cost accounting manual 成本手册   ebNRZJ?C,  
  C (164)cost accounts calendar 成本报表的日历时间   VS ;y  
  C (165)cost adjustment 成本调整   vV$^` WY4  
  C (166)cost allocation 成本分配   pU<J?cU8N  
  C (167)cost apportionment 成本分摊   wbcip8<t  
  C (168)cost attribution 成本归属   rtQ{  
  C (169)cost audit 成本审计   p X*E(Q)@!  
  C (170)cost behaviour 成本性态   5mpql[v3P  
  C (171)cost benefit analysis 成本效益分析   j6~`C ?(  
  C (172)cost center 成本中心   vE8'B^h1  
  C (173)cost driver 成本动因
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