论坛风格切换切换到宽版
  • 1575阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
tJm{I)G  
veO?k.u(  
注会《审计》英语常用词汇 #Fzb8Yo  
]]y[t|6  
Gh+f1)\FA"  
  1.audit   审计 JV%nH! Fs  
  2.attestation   鉴证 @,Jb7V<  
  3.credibility   可信赖程度 z Lw(@&  
  4.audit of financial statements 财务报表审计 Bac|;+L~L  
  5.agreed-upon procedures 执行商定程序 5Pqt_ZWy  
  6.high levels of assurance 高水平保证 +f]u5p[  
  7.compilation 编制 -( Kh.h  
  8.reliability 可靠性 vv* |F  
  9.relevance 相关性 g]4y AV<2  
  10.professional skepticism 职业谨慎 S}mm\<=1  
  11.objectivity 客观性 hXTYTbTX  
  12. professional competence 专业胜任能力 kQ[Jo%YT?E  
  13.Senior/CPA-in-charge 项目经理 ==`Pb  
  14.audit engagement letter 业务约定书 b"3uD`  
  15.recurring audit 连续审计 eA&t %  
  16.the client 委托人 -R8/`M8GbD  
  17.change CPA 更换注册会计 nF|Oy0  
  18.the existing CPA 现任注册会计师 UO J*a1BM  
  19.the successor CPA 后任注册会计师 h[y*CzG  
  20.the preceding CPA前任注册会计师 mF~ys{"t  
  21.issue the audit report 出具审计报告 pJ6Jx(  
  22.expert 专家 MYu`c[$jZ  
  23.the board of directors 董事会 O$U}d-Xnx  
  24.knowledge of the entity‘ s business 了解被审计单位情况 "u5KbJW  
  25.assess material misstatement risks评估重大错报风险 )*W=GY*  
  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 bq: [Nj  
  27.a general knowledge of —— 初步了解―――的情况 yWmrdvL  
  28.a more knowledge of—— 进一步了解的情况 lJ lhl7  
  29.the prior year‘s working papers 以前年度工作底稿 Lz?*B$h  
  30.minutes of meeting 会议纪要 ;Rs.rl>;t/  
  31.business risks 经营风险 ZIe+  
  32.appropriateness 适当性 L9$&-A9ix  
  33.accounting estimate 会计估计 iel-<(~   
  34.management representations 管理层声明 _hWuAJ9Qy  
  35.going concern assumption 持续经营假设 3l$E8?[Zwi  
  36.audit plan 审计计划 cB<O.@  
  37.significant audit areas 重点审计领域 qL,ka  
  38.error 错误 [bsXF#  
  39.fraud舞弊 #)FDl70S8  
  40.modified or additional procedures 修改或追加审计程序 HS(U4   
  41.misappropriation of assets 侵占资产 J ZA *{n2  
  42.transactions without substance 虚假交易 'H! V54 \j  
  43.unusual pressures 异常压力 W w^7^q&  
  44.the suspected noncompliance 涉嫌存在违法行为 blUY.{NN3  
  45.materialiy 重要性 aj?2jU~Pq  
  46.exceed the materiality level 超过重要性水平 :q(D(mK  
  47.approach the materiality level 接近重要性水平 " % SX@  
  48.an acceptably low level 可接受水平 NtqFnxm/  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 el}hcAY/RP  
  50.misstatements or omissions 错报或漏报 1y 1_6TZ+  
  51.aggregate 总计 [z^Od  
  52.subsequent events 期后事项 ~Po\ En  
  53.adjust the financial statements 调整财务报表 %n4@[fG%K  
  54.perform additional audit procedures 实施追加的审计程序 & \JLT w  
  55.audit risk 审计风险 J}:&eS  
  56.detection risk 检查风险 k{_1r;  
  57.inappropriate audit opinion 不适当的审计意见 `|&\e_"DE  
  58.material misstatement 重大的错报 28ja-1dB  
  59.tolerable misstatement 可容忍错报 b$dBV}0 L  
  60.the acceptable level of detection risk 可接受的检查风险 hN[X 1*  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (VfwLo>#  
  62.simall business 小规模企业 - Sx0qi'%  
  63.accounting system 会计系统 U&`6&$]  
  64.test of control 控制测试 Ywmyr[Uh'  
  65.walk-through test 穿行测试 J_|7$ l/  
  66.communication 沟通 ]F !'M  
  67.flow chart 流程图 ' J2ewW5  
  68.reperformance of internal control 重新执行 Y$>+U  
  69.audit evidence 审计证据 !X%S)VSMU  
  70.substantive procedures 实质性程序 0h^uOA; c  
  71.assertions 认定 E N)YoVk  
  72.esistence 存在 DE'Xq6#PK  
  73.occurrence 发生 E=}6 X9X  
  74.completeness 完整性 Fs?( UM  
  75.rights and obligations 权利和义务 tp7oc_s?.  
  76.valuation and allocation 计价和分摊 "pOqd8>]  
  77.cutoff 截止 ?0 HR(N(z!  
  78.accuracy 准确性 @<|6{N<  
  79.classification 分类 /g13X,.H  
  80.inspection 检查 fdN45in=>  
  81.supervision of counting 监盘 1]"D%U=  
  82.observation 观察 H3!,d`D.N  
  83.confirmation 函证 Rk}\)r\  
  84.computation 计算 ]gb _Nv  
  85.analytical procedures 分析程序 uPI v/&HA  
  86.vouch 核对 mp!YNI  
  87.trace 追查 ]gH wfqx  
  88.audit sampling 审计抽样 $[)6H7!U)  
  89.error 误差 4s[`y V  
  90.expected error 预期误差 ,m2A p\l  
  91.population 总体 Jw2B&)k/  
  92.sampling risk 抽样风险 C_6G Opl  
  93.non- sampling risk 非抽样风险 Cq-hPa}2  
  94.sampling unit 抽样单位 ~ &t!$  
  95.statistical sampling 统计抽样 bjuYA/w<  
  96.tolerable error 可容忍误差 &,^mM' C  
  97.the risk of under reliance 信赖不足风险 O 5g}2  
  98.the risk of over reliance 信赖过度风险 ,jAx%]@,I  
  99.the risk of incorrect rejection 误拒风险 G%xb0%oi]%  
  100. the risk of incorrect acceptance 误受风险 lq;  
  101.working trial balance 试算平衡表 s.|!Ti!]  
  102.index and cross-referencing 索引和交叉索引 )C'G2RV  
  103.cash receipt 现金收入 j kSc&  
  104.cash disbursement 现金支出 5T~3$kuO  
  105.bank statement 银行对账单 @<hF.4,]  
  106.bank reconciliation 银行存款余额调节表 y2oB]^z&n  
  107.balance sheet date 资产负债表日 CW.&Y?>Tv  
  108.net realizable value 可变现净值 Mr$# e  
  109.storeroom 仓库 b\k N_  
  110.sale invoice 销售发票 Is4%}J!8  
  111.price list 价目表 83mlZ1jQz  
  112.positive confirmation request 积极式询证函 JQ~y- lt  
  113.negative confirmation request 消极式询证函 |Dl*w/n  
  114.purchase requisition 请购单 !Sh^LYqn  
  115.receiving report 验收报告 k\sc }z8X  
  116.gross margin 毛利 $ \? N<W  
  117.manufacturing overhead 制造费用 }v_p gatC  
  118.material requisition 领料单 <9Lv4`]GU5  
  119.inventory-taking 存货盘点 RY>)eGJ  
  120.bond certificate 债券 A ~qW.  
  121.stock certificate 股票 &{X{36  
  122.audit report 审计报告 aQ.Iq  
  123.entity 被审计单位 #JK;& Dg!  
  124.addressee of the audit report 审计报告的收件人 :iP>z}h  
  125.unqualified opinion 无保留意见 kWzuz#  
  126.qualified opinion 保留意见 QH@Q\ @,  
  127.disclaimer of opinion 无法表示意见 KC@k9e  
  128.adverse opinion 否定意见
.OVW4svX  
u5xU)l3  
A (1)ABC 作业基础成本计算   4^ d+l.F  
  A (2)absorbed overhead 已吸收制造费用 BSx j~pun  
  A (3)absorption costing 吸收成本计算 4yA9Ni  
  A (4)account 账户,报表   7Vz[ji  
  A (5)accounting postulate 会计假设   v7s ]  
  A (6)accounting series release 会计公告文件   @rnp- +kq  
  A (7)accounting valuation 会计计价   \>*MMe  
  A (8)account sale 承销清单 4+ASw N9  
  A (9)accountability concept 经营责任概念   &/b? I `  
  A (10)accountancy 会计职业   ]_^"|RJ  
  A (11)accountant 会计师   zjluX\  
  A (12)accounting 会计   :BewH?Ku  
  A (13)agency cost 代理成本   6{JR0  
  A (14)accounting bases 会计基础   3v8V*48B$  
  A (15)accounting manual 会计手册   3::3r}g  
  A (16)accounting period 会计期间   _n-VgPRn  
  A (17)accounting policies 会计方针   Sqp;/&Ji  
  A (18)accounting rate of return 会计报酬率   9@KUqoX  
  A (19)accounting reference date 会计参照日   p)?qJ2c|  
  A (20)accounting reference period 会计参照期间   ?z\q Mu  
  A (21)accrual concept 应计概念   %8}WX@SB  
  A (22)accrual expenses 应计费用   <7_ |Q   
  A (23)acid test ration 速动比率(酸性测试比率)   &+)+5z_d  
  A (24)acquisition 购置   v `[Tl  
  A (25)acquisition accounting 收购会计   AijPN  
  A (26)activity based accounting 作业基础成本计算   u)q2YLK8  
  A (27)adjusting events 调整事项   p56KS5duI.  
  A (28)administrative expenses 行政管理费   9%p7B~}E  
  A (29)advice note 发货通知   EIq{C-(  
  A (30)amortization 摊销   l _kg3e4  
  A (31)analytical review 分析性检查   otmIu`h  
  A (32)annual equivalent cost 年度等量成本法   y1,?ZWTayr  
  A (33)annual report and accounts 年度报告和报表   ]p4`7@@)*  
  A (34)appraisal cost 检验成本   l>3M|js@/  
  A (35)appropriation account 盈余分配账户   2.fyP"P L  
  A (36)articles of association 公司章程细则   mhHA!: Y  
  A (37)assets 资产   VTy,43<  
  A (38)assets cover 资产保障   ImUQ*0  
  A (39)asset value per share 每股资产价值   ?G~/{m.  
  A (40)associated company 联营公司   Bo](n*i  
  A (41)attainable standard 可达标准   *6 z'+ '  
,_"7|z wb  
 A (42)attributable profit 可归属利润   vh1 Ma<cx  
  A (43)audit 审计   [OFTP#}c  
  A (44)audit report 审计报告   OCbQB5k3  
  A (45)auditing standards 审计准则   UA69_E{JCH  
  A (46)authorized share capital 额定股本   Ct =E;v7}  
  A (47)available hours 可用小时   JEK%y Mj  
  A (48)avoidable costs 可避免成本 boC>N   
  B (49)back-to-back loan 易币贷款   U<ku_(2"#  
  B (50)backflush accounting 倒退成本计算   p"hm.=,  
  B (51)bad debts 坏帐   2 Ft0C2  
  B (52)bad debts ratio 坏帐比率   Hm+6QgCs  
  B (53)bank charges 银行手续费   zumR(<l  
  B (54)bank overdraft 银行透支   [3{: H"t  
  B (55)bank reconciliation 银行存款调节表   )o " SB1  
  B (56)bank statement 银行对账单   CI~hmL0  
  B (57)bankruptcy 破产   2R_o pbw  
  B (58)basis of apportionment 分摊基础   N[+o[%A  
  B (59)batch 批量   i GEQXIr3  
  B (60)batch costing 分批成本计算   0,vj,ic*WX  
  B (61)beta factor B(市场)风险因素   ]HNT(w@  
  B (62)bill 账单   TRr4`y%  
  B (63)bill of exchange 汇票   nK?k<  
  B (64)bill of landing 提单   fw(j6:p  
  B (65)bill of materials 用料预计单   W G3mQ\k  
  B (66)bill payable 应付票据   {Gk}3u/  
  B (67)bill receivable 应收票据   8^P2GG'+-  
  B (68)bin card 存货记录卡   ;*>QG6Fh  
  B (69)bonus 红利   (( RpT0rP\  
  B (70)book-keeping 薄记   fJF8/IQ4  
  B (71)Boston classification 波士顿分类   =B/s H N  
  B (72)breakeven chart 保本图   gNEzlx8A  
  B (73)breakeven point 保本点   w{YtTZp3  
  B (74)breaking-down time 复位时间   Sg_-OX@f  
  B (75)budget 预算   K*HVn2OV  
  B (76)budget center 预算中心    bbQ 10H  
  B (77)budget cost allowance 预算成本折让   Gpxb_}P  
  B (78)budget manual 预算手册   +e\:C~2f28  
  B (79)budget period 预算期间   :r vO8.\  
  B (80)budgetary control 预算控制   %4r!7X|O<  
  B (81)budgeted capacity 预算生产能力   >"sKfiM)b  
  B (82)burden 制造费用   XDrlJvrPL  
  B (83)business center 经营中心   Yn[EI7D  
  B (84)business entity 营业个体   6,g5To#vw  
  B (85)business unit 经营单位   -I ruua7b  
 B (86)buy-out management 管理性购买产权   Y bn=Gy  
  B (87)by-product 副产品 {R1Cxt}  
  C (88)called-up share capital 催缴股本   |j5A U  
  C (89)capacity 生产能力   U"%8"G0)  
  C (90)capacity ratios 生产能力比率   iaa (ce  
  C (91)capital 资本   GH; F3s  
  C (92)capital assets pricing model资本资产计价模式   @0/@p"j  
  C (93)capital commitment 承诺资本   6&OonYsP  
  C (94)capital employed 已运用的资本   qN`]*baS  
  C (95)capital expenditure 资本支出   yNW bI0a  
  C (96)capital expenditureauthorization 资本支出核准   x w?9W4<  
  C (97)capital expenditure control 资本支出控制    a`h$lUb-  
  C (98)capital expenditure proposal资本支出申请   93Ci$#<y  
  C (99)capital funding planning 资本基金筹集计划   n_xQSVI0F  
  C (100)capital gain 资本收益   [r/Seg"  
  C (101)capital investment appraisal资本投资评估   V)?x*R*T)  
  C (102)capital maintenance 资本保全   HZr/0I?  
  C (103)capital resource planning 资本资源计划   i*cE  
  C (104)capital surplus 资本盈余   qI V`zZc  
  C (105)capital turnover 资本周转率   d~z<,_ r5c  
  C (106)card 记录卡   (PT?h>|St  
  C (107)cash 现金   ("P mB?20  
  C (108)cash account 现金账户   d@>k\6%j  
  C (109)cash book 现金账薄   7"CH\*%  
  C (110)cash cow 金牛产品   )H37a  
  C (111)cash flow 现金流量   R=Ly49  
  C (112)cash discounted 现金贴现   @=zBF'<.9  
  C (113)cash flow budget 现金流量预算   Kj<<&_B.H  
  C (114)cash flow statement 现金流量表   [%)B%h`XGf  
  C (115)cash ledger 现金分类账   gU 2c--`  
  C (116)cash limit 现金限额   e,j? _p  
  C (117)CCA 现时成本会计   xz+`]Q  
  C (118)center 中心   $qyM X[  
  C (119)changeover time 变更时间   <hF~L k ,  
  C (120)chartered entity 特许经济个体   _^2[(<Gmv  
  C (121)cheque 支票   I3E8vi%B.  
  C (122)cheque register 支票登记薄   hDkqEkq1R  
  C (123)coin analysis 零钱分类   u2.r,<rC*Q  
  C (124)classification 分类   ##+ 8GLQM  
  C (125)clock card 工时卡   }HQT @&=  
  C (126)code 代码   Y ,pS/  
  C (127)commitment accounting 承诺确认会计   %Ty {1'o  
  C (128)common cost 共同成本   $b 71  
  C (129)company limited byguarantee 有限担保责任公司   j n&9<"W  
C (130)company limited shares 股份有限公司   |Nd. '|g,  
  C (131)competitive position 竞争能力状况   j BQqpFH9  
  C (132)concept 概念   y88}f&z#5  
  C (133)conglomerate 跨行业企业   7!yF5 +_d  
  C (134)consistency concept 一致性概念   7Hkf7\JY  
  C (135)consolidated accounts 合并报表   "}x70q'>S  
  C (136)consolidation accounting 合并会计   9q@YE_ji  
  C (137)consortium 财团   sFz4^Kn  
  C (138)contingency plan 应急计划   ?KuJs9SM  
  C (139)contingent liabilities 或有负债   W2.1xNWO  
  C (140)continuous operation 连续生产   ) ImIPSL  
  C (141)contra 抵消   xY}j8~k  
  C (142)contract cost 合同成本   #pn AK  
  C (143)contract costing 合同成本计算   jeuNTDjeL  
  C (144)contribution 贡献毛益   N4]6LA6x6  
  C (145)contribution centre 贡献中心   H><mcah  
  C (146)contribution chart 贡献图   #1!BD!u  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   u$/2XO  
  C (148)contribution to salesration 贡献毛益对销售比率   czsoD) N  
  C (149)control 控制   PH4bM  
  C (150)control account 控制帐户   ]3# @t:>  
  C (151)control limits 控制限度   8RT0&[  
  C (152)controllability concept 可控制概念   OsSiBb,W79  
  C (153)controllable cost 可控制成本   Y&Vbf>Hi+  
  C (154)conversion cost 加工成本   iuk8c.TAR  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   3\l9Sf=M|  
  C (156)corporate appraisal 公司评估   OuIW|gIu0  
  C (157)corporate planning 公司计划   J2k'Ke97o  
  C (158)corporate social reporting 公司社会报告   NeZYchR  
  C (159)corporation 股份公司   ~S{\wL53  
  C (160)cost 成本   .;v'oR1x5  
  C (161)cost account 成本帐户   m3!MHe~t  
  C (162)cost accounting 成本会计    >33b@)  
  C (163)cost accounting manual 成本手册   dSD}NM  
  C (164)cost accounts calendar 成本报表的日历时间   @:&dOqQ  
  C (165)cost adjustment 成本调整   w]YyU5rhS  
  C (166)cost allocation 成本分配   ZTz(NS EK  
  C (167)cost apportionment 成本分摊   #K*q(ei,7h  
  C (168)cost attribution 成本归属   LzSusjEW@  
  C (169)cost audit 成本审计   gY^TBR0?m  
  C (170)cost behaviour 成本性态   #"YWz)8  
  C (171)cost benefit analysis 成本效益分析   3A/MFQ#2  
  C (172)cost center 成本中心   LO*a>9LI  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个