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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 S(uf(q|{  
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  1.audit   审计 =:/BV=tv  
  2.attestation   鉴证 7vABq(  
  3.credibility   可信赖程度 d)pV;6%[$q  
  4.audit of financial statements 财务报表审计 ^NX"sM0g  
  5.agreed-upon procedures 执行商定程序 tkXEHsRT  
  6.high levels of assurance 高水平保证 ]79:yMD~ba  
  7.compilation 编制 %K>.l h@  
  8.reliability 可靠性 `;>= '"O!\  
  9.relevance 相关性 x-?{E  
  10.professional skepticism 职业谨慎 CMn{LQcC  
  11.objectivity 客观性 /w]! wM  
  12. professional competence 专业胜任能力 Sr%;fq  
  13.Senior/CPA-in-charge 项目经理 cIp D~0\  
  14.audit engagement letter 业务约定书 vP !{",>  
  15.recurring audit 连续审计 w^LuIbA  
  16.the client 委托人 t 0-(U\  
  17.change CPA 更换注册会计 @DZB9DDR  
  18.the existing CPA 现任注册会计师 WHlYo5?  
  19.the successor CPA 后任注册会计师 kI:}| _  
  20.the preceding CPA前任注册会计师 X`fn8~5  
  21.issue the audit report 出具审计报告 j%y$_9a7  
  22.expert 专家 ed:@C?  
  23.the board of directors 董事会 1.gG^$Jd  
  24.knowledge of the entity‘ s business 了解被审计单位情况 HW7; {QMg  
  25.assess material misstatement risks评估重大错报风险 ^|TG$`M(w  
  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 Y_]De3:V0B  
  27.a general knowledge of —— 初步了解―――的情况 k%E2n:|*  
  28.a more knowledge of—— 进一步了解的情况 F35#dIs`&  
  29.the prior year‘s working papers 以前年度工作底稿 X+~ XJ  
  30.minutes of meeting 会议纪要 6< $Odd  
  31.business risks 经营风险 !>>f(t4  
  32.appropriateness 适当性 ! w H'b  
  33.accounting estimate 会计估计 y| Ir._bt  
  34.management representations 管理层声明 z8 [yt282  
  35.going concern assumption 持续经营假设 %~jkB.\* )  
  36.audit plan 审计计划 !YP@m~  
  37.significant audit areas 重点审计领域 # hlCs  
  38.error 错误 ;s~X  
  39.fraud舞弊 wN2QK6Oc  
  40.modified or additional procedures 修改或追加审计程序 gq"gUaz  
  41.misappropriation of assets 侵占资产 -CRra EXf8  
  42.transactions without substance 虚假交易 "3<da*D1  
  43.unusual pressures 异常压力 HU9Sl*/  
  44.the suspected noncompliance 涉嫌存在违法行为 MNg^]tpf  
  45.materialiy 重要性 OQ,NOiNkap  
  46.exceed the materiality level 超过重要性水平 !H2QjW  
  47.approach the materiality level 接近重要性水平 in(U:04  
  48.an acceptably low level 可接受水平 Vur bW=~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 MSV2ip3  
  50.misstatements or omissions 错报或漏报 a&k_=/X&  
  51.aggregate 总计 !wWJ^Oz=  
  52.subsequent events 期后事项 TuW/N L|  
  53.adjust the financial statements 调整财务报表 Z( 9 u<  
  54.perform additional audit procedures 实施追加的审计程序 jZ% TJ0(H  
  55.audit risk 审计风险 ) /v6l  
  56.detection risk 检查风险 Fh*j#*oe  
  57.inappropriate audit opinion 不适当的审计意见 D)@YI.T  
  58.material misstatement 重大的错报 (E,Yo  
  59.tolerable misstatement 可容忍错报 )LdyC`S\c  
  60.the acceptable level of detection risk 可接受的检查风险 F {B\kq8  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >/#KI~}'N  
  62.simall business 小规模企业 '*Almv{  
  63.accounting system 会计系统 %J8|zKT5t  
  64.test of control 控制测试 (D 9Su^:1  
  65.walk-through test 穿行测试 $ -c!W!H  
  66.communication 沟通 Ed:eGm }  
  67.flow chart 流程图 Vf`7V$sr  
  68.reperformance of internal control 重新执行 FVKW9"AyW  
  69.audit evidence 审计证据 o=RM-tR`v  
  70.substantive procedures 实质性程序 m] W5+  
  71.assertions 认定 (708H_  
  72.esistence 存在 TI !a)X  
  73.occurrence 发生 6&!&\  
  74.completeness 完整性 S=x A[%5  
  75.rights and obligations 权利和义务 jA(>sz   
  76.valuation and allocation 计价和分摊 "7 v-` i  
  77.cutoff 截止 -!)xQvagD.  
  78.accuracy 准确性 &h~Xq^  
  79.classification 分类 :d8W +|1u  
  80.inspection 检查 vm'5s]kdh  
  81.supervision of counting 监盘 (n1Bh~R^  
  82.observation 观察 =E&OuX-R  
  83.confirmation 函证 H K~xOAF  
  84.computation 计算 0A:n0[V:]  
  85.analytical procedures 分析程序 @vMA=v7a  
  86.vouch 核对 .0G6flD   
  87.trace 追查 Lw' 9   
  88.audit sampling 审计抽样 x'zBK0i  
  89.error 误差 j Y6MjZI  
  90.expected error 预期误差 X]loJoM9  
  91.population 总体 YUf1N?z  
  92.sampling risk 抽样风险 ]?h`:,]  
  93.non- sampling risk 非抽样风险 HK)cKzG[s!  
  94.sampling unit 抽样单位 63!rU B!  
  95.statistical sampling 统计抽样 m'-|{c  
  96.tolerable error 可容忍误差 dDDGM:]  
  97.the risk of under reliance 信赖不足风险 KvQ,;A  
  98.the risk of over reliance 信赖过度风险 D{v8q)5r  
  99.the risk of incorrect rejection 误拒风险 5/QRL\  
  100. the risk of incorrect acceptance 误受风险 9]'($:LF08  
  101.working trial balance 试算平衡表 Uu7dSU  
  102.index and cross-referencing 索引和交叉索引  AkU<g  
  103.cash receipt 现金收入 < pTTo  
  104.cash disbursement 现金支出 kGkA:g:  
  105.bank statement 银行对账单 f(D_FTTO  
  106.bank reconciliation 银行存款余额调节表 +Ug/rtK4   
  107.balance sheet date 资产负债表日 3u>8\|8wz  
  108.net realizable value 可变现净值 B$KwkhMe  
  109.storeroom 仓库 0e[d=)XG  
  110.sale invoice 销售发票 8SmnMt  
  111.price list 价目表 H +bdsk  
  112.positive confirmation request 积极式询证函 q4UA]+-*  
  113.negative confirmation request 消极式询证函 Gq#~vr  
  114.purchase requisition 请购单 `d2,*KR  
  115.receiving report 验收报告 @>x pYV  
  116.gross margin 毛利 "&Qctk`<P  
  117.manufacturing overhead 制造费用 .bD_R7Bi6  
  118.material requisition 领料单 %g]vxm5?  
  119.inventory-taking 存货盘点 qpJ{2Q  
  120.bond certificate 债券 Q{QYBh&  
  121.stock certificate 股票 rs=q! P"u[  
  122.audit report 审计报告 QMo}W{D  
  123.entity 被审计单位 f-2$ L  
  124.addressee of the audit report 审计报告的收件人 fQnwy!-\  
  125.unqualified opinion 无保留意见 6+K_Z\  
  126.qualified opinion 保留意见 x\s,= n3z  
  127.disclaimer of opinion 无法表示意见 +]:2\TTGI  
  128.adverse opinion 否定意见
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-V % gVI[  
A (1)ABC 作业基础成本计算   jy2IZ o  
  A (2)absorbed overhead 已吸收制造费用 W2-=U@  
  A (3)absorption costing 吸收成本计算 Xl |1YX1&m  
  A (4)account 账户,报表   .r+hERcB  
  A (5)accounting postulate 会计假设   uqyB5V0gh  
  A (6)accounting series release 会计公告文件   KyP)Qzp  
  A (7)accounting valuation 会计计价   :RxHw;!  
  A (8)account sale 承销清单 D~K;~nI  
  A (9)accountability concept 经营责任概念   N"[B=fU}  
  A (10)accountancy 会计职业   lo&#(L+2  
  A (11)accountant 会计师   p3^jGj@  
  A (12)accounting 会计   *oI*-C  
  A (13)agency cost 代理成本   n,M)oo1G  
  A (14)accounting bases 会计基础   !SHj$Jwa'  
  A (15)accounting manual 会计手册   ']o od!  
  A (16)accounting period 会计期间   t@?u  
  A (17)accounting policies 会计方针   mV9A{h  
  A (18)accounting rate of return 会计报酬率   -m 5}#P89  
  A (19)accounting reference date 会计参照日   C.!_]Pxs  
  A (20)accounting reference period 会计参照期间   eyw'7  
  A (21)accrual concept 应计概念   m:Go-tk  
  A (22)accrual expenses 应计费用   X7*`  
  A (23)acid test ration 速动比率(酸性测试比率)   O';ew)tI  
  A (24)acquisition 购置   +$z]w(lbT  
  A (25)acquisition accounting 收购会计   g+zJ?  
  A (26)activity based accounting 作业基础成本计算   $<)Yyi>6E  
  A (27)adjusting events 调整事项   E^ h=!RW{  
  A (28)administrative expenses 行政管理费   3mt%!}S  
  A (29)advice note 发货通知   8_\W/I!7b  
  A (30)amortization 摊销   |E/L.gdP7  
  A (31)analytical review 分析性检查   zjX7C~h^Q  
  A (32)annual equivalent cost 年度等量成本法   ~KIDv;HSb[  
  A (33)annual report and accounts 年度报告和报表   #$'"cfRxc  
  A (34)appraisal cost 检验成本   GtI6[ :1t  
  A (35)appropriation account 盈余分配账户   ^ gro=Bp(  
  A (36)articles of association 公司章程细则   ,35&G"JK5  
  A (37)assets 资产   `QP  ~  
  A (38)assets cover 资产保障   &b C}3D  
  A (39)asset value per share 每股资产价值   Vj^dD9:  
  A (40)associated company 联营公司   U_z2J(e~  
  A (41)attainable standard 可达标准   $.e)  
1|y$~R.H  
 A (42)attributable profit 可归属利润   :9d\Uj,  
  A (43)audit 审计   J0<p4%Cf  
  A (44)audit report 审计报告   \x\.  
  A (45)auditing standards 审计准则   /nB'kg[h\  
  A (46)authorized share capital 额定股本   ddpl Pzm#  
  A (47)available hours 可用小时   Re:T9K'e  
  A (48)avoidable costs 可避免成本 &  &RA4  
  B (49)back-to-back loan 易币贷款   KHj6Tg;)  
  B (50)backflush accounting 倒退成本计算   ,=w!vO5s  
  B (51)bad debts 坏帐   M StX *Zw  
  B (52)bad debts ratio 坏帐比率   }#N]0I)JI  
  B (53)bank charges 银行手续费   s^|\9%WD  
  B (54)bank overdraft 银行透支   }~enEZ  
  B (55)bank reconciliation 银行存款调节表   x6yW:tUG5  
  B (56)bank statement 银行对账单   R ZcH+?7  
  B (57)bankruptcy 破产   0'ZYO.y  
  B (58)basis of apportionment 分摊基础   H*!5e0~rR  
  B (59)batch 批量   F$6? t.@J  
  B (60)batch costing 分批成本计算   a>Re^GT+z  
  B (61)beta factor B(市场)风险因素   z& 'f/w8  
  B (62)bill 账单   Q)6va}2ai  
  B (63)bill of exchange 汇票   P\B3 y+)  
  B (64)bill of landing 提单   V2`;4dX*2  
  B (65)bill of materials 用料预计单   (.^8^uc 7X  
  B (66)bill payable 应付票据   |_pl;&;:  
  B (67)bill receivable 应收票据   j=3-Qk`"/|  
  B (68)bin card 存货记录卡   1MQ/ r*(  
  B (69)bonus 红利   )bW<8f2  
  B (70)book-keeping 薄记   ;h+q  
  B (71)Boston classification 波士顿分类   ?n*f y  
  B (72)breakeven chart 保本图   =:5<{J OG  
  B (73)breakeven point 保本点   &:vsc Ol  
  B (74)breaking-down time 复位时间   5RhF+p4  
  B (75)budget 预算   <?|6*2_=  
  B (76)budget center 预算中心   D!l8l49hLu  
  B (77)budget cost allowance 预算成本折让   STT2o=   
  B (78)budget manual 预算手册   kEAhTh&g*  
  B (79)budget period 预算期间   t"YIq/08  
  B (80)budgetary control 预算控制   g X/NtO %  
  B (81)budgeted capacity 预算生产能力   /?3:X *  
  B (82)burden 制造费用   ^CQ1I0  
  B (83)business center 经营中心   NWISS  
  B (84)business entity 营业个体   ,C!n}+27  
  B (85)business unit 经营单位   'O "kt T  
 B (86)buy-out management 管理性购买产权   {E~l>Z88  
  B (87)by-product 副产品 GVObz?Z]SB  
  C (88)called-up share capital 催缴股本   ZlM_ m >,o  
  C (89)capacity 生产能力   %|?1B$s0  
  C (90)capacity ratios 生产能力比率   SI_?~Pf3k  
  C (91)capital 资本   zz3 r<?#5  
  C (92)capital assets pricing model资本资产计价模式   u9}!Gq  
  C (93)capital commitment 承诺资本    ^@q#$/z  
  C (94)capital employed 已运用的资本   3/tJDb5  
  C (95)capital expenditure 资本支出   twv lQ|  
  C (96)capital expenditureauthorization 资本支出核准   {,v: GMsm  
  C (97)capital expenditure control 资本支出控制   w a.f![  
  C (98)capital expenditure proposal资本支出申请   (HSw%e  
  C (99)capital funding planning 资本基金筹集计划   $[Q cEk  
  C (100)capital gain 资本收益   2fBYT4*P;  
  C (101)capital investment appraisal资本投资评估   <UK5eVQn  
  C (102)capital maintenance 资本保全   V85.DK!  
  C (103)capital resource planning 资本资源计划   |8;? *s`H  
  C (104)capital surplus 资本盈余   rIPl6,w~  
  C (105)capital turnover 资本周转率   <,-,?   
  C (106)card 记录卡   SY8U"Qc;9  
  C (107)cash 现金   l'2H 4W_+  
  C (108)cash account 现金账户   J" wKRy  
  C (109)cash book 现金账薄    V.fp/jhj  
  C (110)cash cow 金牛产品   {9{J^@@  
  C (111)cash flow 现金流量   dqwWfn1lt  
  C (112)cash discounted 现金贴现   #XL`S  
  C (113)cash flow budget 现金流量预算   8q*";>*  
  C (114)cash flow statement 现金流量表   dk4D+*R  
  C (115)cash ledger 现金分类账   K Dz]w Nf  
  C (116)cash limit 现金限额   D?J#u;h~f  
  C (117)CCA 现时成本会计   !3?~#e{_  
  C (118)center 中心   KT%{G8Y@M  
  C (119)changeover time 变更时间   /sH0x,V  
  C (120)chartered entity 特许经济个体   w%I8CU_}.  
  C (121)cheque 支票   VK$zq5D  
  C (122)cheque register 支票登记薄   $$~a=q,P[  
  C (123)coin analysis 零钱分类   +yIL[D  
  C (124)classification 分类    L, %Z9  
  C (125)clock card 工时卡   2moIgJ   
  C (126)code 代码   jRwa0Px(  
  C (127)commitment accounting 承诺确认会计   mQnL<0_<f  
  C (128)common cost 共同成本   W%H]Uyt  
  C (129)company limited byguarantee 有限担保责任公司   1::LN(`<  
C (130)company limited shares 股份有限公司   VB's  
  C (131)competitive position 竞争能力状况   :O X$LCi  
  C (132)concept 概念   ,aYU$~o#  
  C (133)conglomerate 跨行业企业   Fi/jR0]e2  
  C (134)consistency concept 一致性概念   +|M{I= 8  
  C (135)consolidated accounts 合并报表   k)Zn>  
  C (136)consolidation accounting 合并会计   YkVRl [  
  C (137)consortium 财团   ofl'G]/$+  
  C (138)contingency plan 应急计划   YjL t&D:IZ  
  C (139)contingent liabilities 或有负债   fxOE]d8v  
  C (140)continuous operation 连续生产   YVJ+' A=|  
  C (141)contra 抵消   .c|9..Cq=  
  C (142)contract cost 合同成本   CCn/ udp@  
  C (143)contract costing 合同成本计算   /xF 9:r  
  C (144)contribution 贡献毛益   !b'IfDp[-!  
  C (145)contribution centre 贡献中心   gDMAc/V`l  
  C (146)contribution chart 贡献图   +!G4tA$g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   D|"sE>  
  C (148)contribution to salesration 贡献毛益对销售比率   &6Ns7w6*z  
  C (149)control 控制   (A2U~j?Ry}  
  C (150)control account 控制帐户   6G$/NW=L  
  C (151)control limits 控制限度   *qbRP"#[$  
  C (152)controllability concept 可控制概念   XS3{R   
  C (153)controllable cost 可控制成本   G IK u  
  C (154)conversion cost 加工成本   T4vogoy  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   > Z]P]e  
  C (156)corporate appraisal 公司评估   ` v>/  
  C (157)corporate planning 公司计划   Z%KL[R}^w;  
  C (158)corporate social reporting 公司社会报告   /^~p~HKtx  
  C (159)corporation 股份公司   pAMo XJ`  
  C (160)cost 成本   '}@e5^oL  
  C (161)cost account 成本帐户   6(,ItMbI  
  C (162)cost accounting 成本会计   hl*MUD,  
  C (163)cost accounting manual 成本手册   (2cGHYU3N<  
  C (164)cost accounts calendar 成本报表的日历时间   2NyUmJ42  
  C (165)cost adjustment 成本调整   ?{?Vy9'B  
  C (166)cost allocation 成本分配   c 3}x)aQ  
  C (167)cost apportionment 成本分摊   :l4^iSf  
  C (168)cost attribution 成本归属    )Kxs@F  
  C (169)cost audit 成本审计   rA[nUJ,  
  C (170)cost behaviour 成本性态   |G>q:]+AV  
  C (171)cost benefit analysis 成本效益分析   Y=hP Erw  
  C (172)cost center 成本中心   t`) 'LT  
  C (173)cost driver 成本动因
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